Reaction of HMRC (Debt Enforcement) to my second submission

So to recap

1. HMRC sends me a bill (ie a bill of exchange) to pay
2. I reply using their bill converting it into a bill of exchange
3. They reject this and return the bill of exchange
4. I give HMRC a last chance and send a promissory note (last post)
5. HMRC replies and again returns the bill (the promissory note)

The reply is attached

As I had forgotten to send them a stamp (and despite their warning not to "waste departmental costs", they had replied). So I felt I should send them a stamp. see next posting for my final letter.