I got a nice letter today from HM Revenue & Customs thanking me for my latest tax payment, which was close to £1,000. However, this wasn’t their real reason for writing. No. Apparently I still owe them one penny.

If I were able to send them cash, they would be getting a 1 pence piece taped to the payment slip. In fact, I might go into the post office, queue for twenty minutes and hand over my slip with a crisp fresh 1 pence piece. I wonder how many laughs I’ll get.