P11D interim penalty notice letters – HMRC update

The Technical Team at HMRC have shared the following message regarding the recent issue of erroneous P11D interim penalty notice letters.

“The P11D Penalty Warning Letter is not a penalty notice. It advises employers that they may be charged a penalty and to file their P11D as soon as possible to prevent the penalty increasing further.

This year we issued P11D Penalty Warning Letters where the P11D information was not received by the 21st July.

We have recently identified an internal processing problem with these Penalty Warning Letters, which has impacted a number of employers. We apologise for any inconvenience this has caused. We are working tirelessly to resolve the problem and capture these forms as quickly as possible. However we believe that the majority of the Penalty Warning Letters have been issued correctly and have not been impacted by the internal processing error.

We are recommending that if the employer/agent has received a Penalty Warning Letter that they submit another P11D to ensure that the correct information is reflected on our records, in case the original P11D has been lost in transit to HMRC.”