ICAEW [ Institute of Chartered Accountants in England and Wales] members in practice have been among thousands of agents who have received late-filing penalty notices which are not for their clients. HMRC has investigated and provided an update on what went wrong. […] The total number of individual penalty notices sent to the wrong agent is 18,496 and 15,459 agents were affected, either by receiving notices they should not have or not receiving notices that were sent to another agent. Two taxpayers also received agent copies relating to other taxpayers. Read moore on ICAEW.com.