A Sunday Times reader was sent the demand for £0.01 for the 2017-18 tax year by HM Revenue & Customs.
The cost of sending it by second-class post would normally be 61p, although HMRC probably paid a little less.
The reader was given the choice of paying automatically through his wage, salary or pension in equal instalments over 12 months from April next year.
Tax does have to be taxing.
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