The deadline for filing the annual Form P11D is 6 July each year. However, due to HMRC staff being reallocated to prioritise helping businesses with coronavirus support for much of mid-2020, a huge backlog has built up in other areas and departments.


One such area is the processing of Form P11D. It is still permitted to be filed using a paper return, and it is thought that this has contributed to a system problem. There has been a delay in the paper forms being processed and logged as “received”.

Unfortunately, this has led to automatic penalty notices being issued. Check how and when you filed your form. As long as the form was sent on time, you can ignore the notice as it will resolve itself eventually.

Pro advice

Keep your proof of postage if you have it, just in case there is a dispute later on.

If you receive a penalty notification relating to a late P11D, you can ignore it if you are confident that you filed on time, but advise you to retain any proof of postage you have.

This article has been reproduced by kind permission of Indicator – FL Memo Ltd. For details of their tax-saving products please visit or call 01233 653500.