Having filed her tax return, the HMRC told the wife she owed them £800. She duly paid, by cheque, and sent it off by post last November. The last few weeks the HMRC have been in touch with her to say they never received the cheque. She checked her bank statement and the money was debited from her account - follow much to-ing and fro-ing and arguing with HRMC. The wife got in touch with Nationwide Bank who sent her a photocopy of the cheque she wrote last November; erased was HMRC Inland Revenue and Customs as the account payee only and (very badly) replaced with Mohammed Solleman, whom she doesn't know. The moral of the tale was going to be, use internet banking, don't send cheques by post. So the next day the wife decided to pay her £800 directly from her Nationwide internet account, just on the day when there was a technical glitch and her payment went out two days in a row. So the moral is don't bother paying your taxes at all - you couldn't even if you wanted to. (She got all her money back btw)