PAYE for employers: P11D(b) interim penalty warning letter

We have been informed by HMRC that a very small number of employers have incorrectly been sent an interim penalty warning letter when they have, in fact, submitted their P11D(b) for tax year 2013 to 14. Most of the letters that have been issued inappropriately relate to employers that have changed their trading name recently. If any of our clients have received a warning letter and have successfully filed their P11D(b), they do not need to take any further action.

HMRC is taking urgent steps to rectify the situation and all of the records impacted by this issue will be updated and a penalty will not be charged.