As per Elaine Clark in economia:
"Dear HMRCA splendid idea, sadly I doubt it will have any traction with the powers that be!
Due to the error which you accept you have made, my accountant and I have wasted a lot of time on this matter. We consider your error to be deliberate and you did not exercise reasonable care when dealing with my tax affairs.
To this end I impose a fine of £100 which is payable immediately.
I look forward to receiving your remittance by return.
Yours faithfully
An honest taxpayer"
Tax does have to be taxing.
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Maybe she should hand the case over to a debit collection agency,
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