HMRC has recently issued a clarifying statement on who should sign form P11D (b). This was in response to the volume of concerns raised by a series of rejected forms and signatures.
There has been a problem this year with HMRC’s processing of P11D (b) Forms- (Return of Class 1A National Insurance contributions due) with HMRC rejecting and sending back forms that were either signed by the employer’s accountant/ tax agent or stamped instead of being physically signed.
The issue is apparently due to the fact that the task of processing the forms has been centralised into one HMRC office, which in turn has led to a stricter application and adherence to the rules regarding signatures on these forms.
The guidance outlined by HMRC States:
“Where a paper submission is made that the P11D (b) is signed by the employer, we do not accept forms where the signature is simply an agents stamp or a copy”
HMRC have admitted that this procedure has not been helpful and they are reviewing their guidelines for the 2011/12 forms, and will announce once a decision has been made.
If you have received a rejection letter for their 2010/11 form P11d (b) you should call HMRC on the telephone number given in that letter. This should ensure any penalty raised for non-submission of the form P11D (b) is cancelled.
Please also note that HMRC do not start to send out penalty notices for late forms P11d (b) until November, by which time a penalty of £400 will have accrued.
If you have any concerns regarding the above or any other tax related issues, please do not hesitate to contact our Tax Specialists at HSJ who will be happy to help you. Call 0845 365 1000 or email firstname.lastname@example.org.