Penalties that HM Revenue and Customs may impose where returns are delayed:

Forms P14, P35, P38 and P38A

These forms are due to be filed by 19 May each year. If not filed on time a fine of up to £1,200 per 50 employees. This penalty may be reduced dependent on the circumstances.

A continuing fine of £100 per month applies for every 50 employees.

Where the failure to submit continues for more than 12 months the maximum fine that may be imposed is limited to 1090% of the tax and NICs due and not paid by the 19 April of the tax year.

Forms P9D and P11D

These forms are due to be filed by 6 July each year. If not filed on time a fine may apply of up to £300 per return and a subsequent fine of up to £60 per day.

Back to Tax Calendar