From 16 March, HMRC have sent penalty notices where records show that a 2007-08 form P11D(b) Class 1A National Insurance contributions Annual Return was not filed.

These returns were due by 6 July 2008. The penalty will be £100 per 50 employees for each month the return is outstanding, from 7 November 2008 to 6 March 2009, i.e. four months. This penalty is in addition to the one sent in November for the four months between 7 July and 6 November 2008.

If a penalty notice issued in error then the Employer Helpline should be contacted and notified of the error.

HMRC 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.

Full details of the penalty notices are available at http://www.hmrc.gov.uk/employers/p11db-penalties.htm