In the early 1990s, I received an tax bill showing I owed 4p and warning that I would be penalised if it was not settled. I stuck a 5p piece on the bill and sent it back with a request the change be kept.
The tax bill for the next year showed an opening balance of 1p. I cannot decide whether the IR (as it was) was showing a sense of humour or a total lack of it.
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