In July HMRC were made aware of an internal processing error that meant their IT systems were not aligned. This resulted in a number of employers not being issued with either a paper P11D(b) or an electronic notification to file this for 2014/15.

HMRC have investigated the problem and found that a substantial number of taxpayers managed to file a P11D(b) despite these processing errors. System maintenance to align IT systems was approved in August with HMRC’s IT partners providing assurance that no outputs would be generated from this.

Despite these assurances, approximately 3,000 P11D(b) notifications and P30B payslips were issued in error mid-August.

HMRC apologises for any confusion these unexpected outputs have caused and are investigating this as a matter of urgency with their 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:

• 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
• 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
• 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