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No P11D(b) late-filing fines for RTI trialists

14 May 2013
Issue: 4402 / Categories: News , Admin , Business

Employers who took part in the real-time information (RTI) pilot will be sent their 2012/13 return of Class 1A National Insurance contributions forms P11D(b) and payslips in early July, rather than the usual April.

The delay means some trialist firms may not receive the documents in time to complete and return them by the filing deadline of 6 July 2013 – but HMRC will not levy late-filing penalties provided the department receives the 2012/13 form P11D(b) no later than 19 July 2013.

Employers who took part in the real-time information (RTI) pilot will be sent their 2012/13 return of Class 1A National Insurance contributions forms P11D(b) and payslips in early July, rather than the usual April.

The delay means some trialist firms may not receive the documents in time to complete and return them by the filing deadline of 6 July 2013 – but HMRC will not levy late-filing penalties provided the department receives the 2012/13 form P11D(b) no later than 19 July 2013.

In other RTI news, the Revenue has altered the April 2013 pilot employer supplementary update to clarify the obligations on employers using the taxman’s basic PAYE tools to make year-end submissions.

Issue: 4402 / Categories: News , Admin , Business
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