Incorrect P11d(b) sent in August not April?
HMRC have posted the following message to employers and agents:
‘In July we were made aware of an internal processing error that meant our IT systems were not aligned and resulted in a number of Employers not being issued with either a paper P11D(b) or an Electronic Notification to File a P11D(b) for tax year 2014/15 in April 2015.
We have investigated the problem and the impact on our customers and found that a substantial number of customers had managed to file a P11D(b) despite the processing error.
Further work has taken place and we approved system maintenance to align our IT systems in August and were assured by our IT partners that no outputs would be generated to customers. However, despite the assurances we obtained, we have recently learned that this alignment resulted in approximately 3,000 P11D(b) notifications and P30B Payslips being issued mid-August in error.
We apologise for any confusion these unexpected outputs have caused, we are investigating this as a matter of urgency with our IT partners to ensure that this does not happen again.
If you have recently received a P11D(b) notification and a P30B Payslip please follow the steps below to determine if any further action is required:
1. If you have already completed and submitted the P11D(b) and any associated P11Ds and paid the amount due – you can ignore the form and take no further action
2. If you have already completed and submitted the P11D(b) and any associated P11Ds but have not paid the amount due – you should pay the outstanding amount as soon as possible to prevent interest and any possible penalties
3. If you have not completed and submitted the P11D(b) – you should complete and return a P11D(b) and any associated P11Ds as soon as possible to prevent any penalties increasing’