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Submission by 4 August will cancel penalty notices for employers
The filing deadline has been extended for employers who have been unable to submit forms P11D, P11D(b) and P9D due to problems with HMRC’s new online service issuing the appropriate i-forms.
If the documents are filed before 4 August, the Revenue will accept that its delay in issuing the i-forms constitutes a reasonable excuse for employers who would have filed on time but were prevented from doing so.
Employers who receive a penalty should write to Customer Operations Employer Office, BP4009, Chillingham House, Benton Park View, Newcastle Upon Tyne, NE98 1ZZ to explain that they would have filed promptly but experienced problems with the new online service.
The easement applies only to employers using i-forms to complete their P11Ds and P9Ds, say HMRC. Fines will be cancelled if the department is satisfied the employer experienced problems with the new service and the forms were filed before 4 August.
The action can be taken only after a written request has been received by officials. It is not possible to cancel penalty notices over the telephone.
The head of payroll management information service Payroll Alliance, Linda Pullan, said, “While we appreciate HMRC’s gesture of offering the easement until 4 August, it is a pity they were unable to leave the P11D facility in place on the basic PAYE tools as a contingency plan.”
