Tax collecting at its most robust

The following is an extract from a tax coding notice issued to one of HMRC’s ‘customers’ recently:

Tax you owe – earlier year
We previously told you that you owe £0 tax from an earlier tax year. We have therefore included an adjustment to reduce your tax-free allowance by £1 so we can collect the £0 tax in equal instalments. To make sure you pay the £0 by 5th April 2019, we will increase the amount of tax deducted from your wage, salary or pension.

You couldn’t make it up!