HMRC are in the process of sending penalty notices where its records show that a 2007–08 form P11D(b) Annual Return of Class 1A National Insurance contributions is outstanding.

This return was due by 6 July 2008. The penalty will be £100 per 50 employees for each month your return is outstanding, from 7 March 2009 to 6 July 2009, ie four months. This penalty is in addition to those sent in November 2008 and March 2009.

If you receive a penalty notice that you think is incorrect you should contact the Employer Helpline as per the penalty notice provided.

Further details in respect of P11D(b) filing obligations and Class 1A National Insurance contributions obligations is available at http://www.hmrc.gov.uk/paye/p11db-penalties130709.htm