I have just been sent by HMRC a form SA370 being a self-assessment notice of penalty assessment for a client. This issue has arisen in prior years on a couple of occasions with another of my clients and I recall nothing was really resolved at that time. It is not obvious from the form I have received whether this is the original penalty notice or just an agents copy. The reason it seems like it might not be a copy is that on the reverse side is a payment slip. I rang the ADL lines and discussed it with an officer who confirmed that he could not tell either from the SA record if the notice I had received was the original or not. I am not noted to receive my clients’ statements so it is not connected with that. This really does seem odd that HMRC cannot tell from their own records if this is a copy or the original, slightly worrying! I explained that if it is the original I should not be receiving them as I really have no control over my clients’ payment habits, and it just adds unnecessary paperwork for me. I would be grateful if WT could try to determine from HMRC if indeed this is an agents copy or have I received the original and if so how does one stop this?