2006-07 Class 1A National Insurance Contributions Annual Returns

Interim penalties for outstanding returns

From today we will start to send penalty notices where our records show that we have not yet received your 2006-07 form P11D(b) Class 1A National Insurance Contributions Annual Return. These are a follow up to the penalties issued in November.

These returns were due by 6 July 2007. The penalty will be £100 per 50 employees for each month your return is outstanding, from 7 November 2007 to 6 March 2008, ie four months. This penalty is in addition to the one sent in November for the four months between 7 July and 6 November. We will not issue a penalty where an appeal has been received against the first interim penalty (covering the previous four months) and is still open.

If you have not sent your return you must send it as soon as possible.

We will be sending out further interim penalties later in the year where any return remains outstanding, and final penalties on receipt of a late return. The sooner we get your return the smaller the penalty will be.

You may think that the penalty is wrong. If you want to appeal against the penalty notice, you must write to the office shown on the notice within 30 days stating why you think the penalty is wrong.