Revenue and customs has mistakenly issued a number of penalty notices charging employers that have correctly returned their P11D(b) forms.
The charges have been sent to companies who submitted their 2007-08 Return of Class 1A National Insurance contributions online and on time.
Companies that sent in their P11D(b) form before 6 July 2008 and have received a penalty charge can contact the employer helpline on 08457 143 143.
Penalties should only be issued to companies that returned their forms on 7 July or later.
The charge is £100 per 50 employees for each month the return is late.