HMRC has issued a number of penalty notices stating that a penalty has arisen due to the failure to submit forms P11D for 2013/14. In the case we have encountered so far, the notices are wrong – the P11Ds were submitted and before the deadline, so no penalties are in fact due.
HMRC has apologised for the inconvenience caused they say principally in cases where the business has changed its name.
Further information about this has been issued by the Tax Faculty of the ICAEW as shown here.