Can accountants sign and file P11ds without my approval and signiture?

[7specialgems]

I've just been given less than 24 hours notice by an automated e-mail from my accountant to pay a small amount of NIC to HMRC before tomorrow.

I can only assume that this is related to a P11d.

I know that this would have been due on 6th July, however my accountant has not presented any P11d to me for my approval.

Summarily I suspected (and anticipated) a nil return, hence the lack of communications.

What are the rules/what is the standard practice for the filing of a P11d? Curious to know if my expectations are misplaced but for a non-nil amount I would have expected my accountant to require my signiture and a lot more notice to pay any outstanding NI.

[northernladuk]

Wouldn't it be worth speaking to your accountant to get to the bottom of the matter before start firing accusations off? Might be a perfectly reasonable explanation.

[Clare@InTouch]

Did you complete a questionnaire, or any other document that may have given them authority?

Are you sure it's class 1a and not normal PAYE? If the reference ends in 1413 it's Class 1a. If it's 1503 it's the first PAYE of the current year, which should match a wage summary you have.

[7specialgems]

Wouldn't it be worth speaking to your accountant to get to the bottom of the matter before start firing accusations off? Might be a perfectly reasonable explanation.

"Curious to know if my expectations are misplaced..."

[7specialgems]

Did you complete a questionnaire, or any other document that may have given them authority?

Are you sure it's class 1a and not normal PAYE? If the reference ends in 1413 it's Class 1a. If it's 1503 it's the first PAYE of the current year, which should match a wage summary you have.

Nothing beyond authorising them to act as my agent for this tax.

Unfortunately the only reference number provided on the instruction is my PAYE Payment Collection Reference!

[Clare@InTouch]

Nothing beyond authorising them to act as my agent for this tax.

What have they said?

I have known other firms who simply file, but perhaps it's covered in their terms of engagement.

[7specialgems]

What have they said?

I have known other firms who simply file, but perhaps it's covered in their terms of engagement.

I've checked this and there doesn't appear to be anything suggesting that they will sign and file without review in this case.

I'm guessing from your question that it is common practice is to require a signature unless some sort of waiver/auto instruction is signed explicitly?

Thanks for the info so far! :-)

[TheCyclingProgrammer]

I certainly wouldn't expect a P11d to be filed without it at least being presented to me first, even if I'd given authority to file.

I'd be particularly annoyed if I was expecting a nil P11d or no BIKs at least only to end up with an unexpected Class 1A NIC bill.

I assume you've still not seen it and don't know what the BIK was?

[7specialgems]

I certainly wouldn't expect a P11d to be filed without it at least being presented to me first, even if I'd given authority to file.

I'd be particularly annoyed if I was expecting a nil P11d or no BIKs at least only to end up with an unexpected Class 1A NIC bill.

I assume you've still not seen it and don't know what the BIK was?

That's correct TCP. Was expecting a nil P11d this year and I am yet to see it.

[ContrataxLtd]

I've just been given less than 24 hours notice by an automated e-mail from my accountant to pay a small amount of NIC to HMRC before tomorrow.

I can only assume that this is related to a P11d.

I know that this would have been due on 6th July, however my accountant has not presented any P11d to me for my approval.

Summarily I suspected (and anticipated) a nil return, hence the lack of communications.

What are the rules/what is the standard practice for the filing of a P11d? Curious to know if my expectations are misplaced but for a non-nil amount I would have expected my accountant to require my signiture and a lot more notice to pay any outstanding NI.

Hi 7specialgems

We send out all P11d's to clients and ask them to review/approve before submission to HMRC. This is mainly to ensure that the clients haven't taken out a company car/medical insurance etc. without letting us know that would have needed reporting. Also, a couple of clients do their own tax returns so they will need the P11d to complete that also.

Personally, I don't think your expectations are misplaced. Hopefully you'll hear back from your accountant to clarify what the NIC relates to and if it is a P11d item or not.

Martin
Contratax Ltd