The filing deadlines for P11D forms and associated returns are:
- 6 July 2017 – file forms P11D
- 6 July 2017 – give employees a copy of their P11D
- 6 July 2017 – submit return of Class 1A NIC due on form P11D(b)
- On or before 22 July 2017 (19 July 2017 if paying by cheque) – pay any Class 1A NICs due
There is a fixed penalty of £100 per 50 employees for each month or part of a month the P11D(b) return is late. There are also penalties and interest if your payments of Class 1A NICs are paid late.
Don’t forget that the earnings rate of £8,500 pa for a P11D to be required was abandoned from 6 April 2016 so that employees who previously needed a form PD9 will now need a P11D.