We have today received copy 2011-12 TR £100 penalty notifications for a number of clients dated 29 January 2013. All of which were filed last week and accepted by HMRC before the deadline.So we are supposed to waste time and money appealing these whilst fending off perplexed clients who will of course have received their copies. Great. This has to be a deliberate ploy to annoy what they perceive as last minute Annies otherwise one would be inevitably drawn to the conclusion that they've finally lost the plot. Anyone else received any ?