Employer's were required to submit the employer's declaration and statutory Class 1A return, form P11D(b) for 2009/10 by 6 July 2010.
HMRC have announced that penalties may be charged for forms still outstanding. They have also reminded employers that it is important to submit outstanding P11Ds and P11D(b)s as soon as possible so that any necessary changes can be made to employees' tax codes.
For further details, visit the HMRC website.