Yesterday i received a copy of Penalty Determination letter from my old accountant ( I dont have any accountant since Jan 2011). Not sure why HMRC sent it to him rather than me. I never received any end of year return reminders from HMRC. Now they have sent me £400 penalty. I filed P45 when i moved from contracting to a permanent role so i thought i dont have any file any more as there are no employees.. But again never received any reminders from HMRC advising that it is due. How should i proceed in writing an appeal ? Any help on that will be appreciated.