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HMRC internal manual

PAYE Manual

P11D processing: P11D(b) penalty appeals: unacceptable excuse

The following examples are a guide to, but not an exhaustive list, of circumstances, which might not amount to a reasonable excuse

  • Reliance on a dilatory or inefficient agent
  • Ignorance of the law

    • Remember that warnings of the potential penalties are included in the employer’s annual pack and reminders are sent to all employers where the form P11D(b) has not been received by the due date of 6 July (reminders are issued around the end of July)
  • The person responsible for completing the employer’s form P11D(b) is too busy with other duties (apart from emergencies)
  • There are no forms P11D or P11D(b) to be returned but HMRC are expecting forms P11D / P11D(b) as indicated by the employer on their end of year form P35

    • In this case the employer must notify HMRC that no P11Ds are due by either completing or returning a ‘nil’ form P11D(b) or by telephoning the Employer Helpline to declare that no forms P11D are due
  • The information needed to complete the employers form P11D(b) was not available or was too complicated or extensive to complete on time
  • The employer’s form P11D(b) is submitted in a format not acceptable to HMRC and is returned to the employer for resubmission, for example, because it is a photocopy of an official form P11D(b) and the signature is also photocopied, it is a scanned copy of an official form and the signature is also scanned or it is a faxed copy of the form including a faxed signature