And finally… penny un-wise

The letter, seen by The Sunday Times, told the man that he could pay the sum automatically through his wage, salary or pension in equal instalments over the next year.

Dawn Register, partner at BDO, pointed out that the cost of the letter “is more than the tax owed”.

Ms Register said: “This letter has clearly been issued automatically by a computer. It would not have happened if a person had taken just one look at it. There is no benefit to the exchequer from this.”

A spokesperson for HMRC said: “In most circumstances customers do not have to take any action when tax has been underpaid by small amounts and their tax code will not change. This avoids any administrative burden falling on taxpayers.”