I have received a penalty notice today issued 31/01/2013 for not filing a p35 for 05/04/2008. Penalty £100.00. Why has this been issued now? Why haven't they charged £100 per month? The company has paid no remunaration but filed a P11d. Records are in archive. Can HMRC raise a penalty now with no previous notice for non-filing as far as I can find? Can't honestly say a P35 was filed without looking in my archives but I have told HMRC that one was!