Second submission (ie reply to first response by HMRC)

After receiving the letter of 15th October from the HMRC, I took advice from people well versed in Bills of Exchange Act 1882.

The key section is 43 (as shown in the previous blog).

I could have treated the letter from HMRC as a non acceptance and dishonour of the bill. But instead I gave them another chance, which was to send a promissory note.

The promissory note is shown below along with the covering notice.

I had the promissory note witnessed by two people - a friend and a commissioner of Oaths - namely Lawson in Peacehaven. To add an extra level to this, Lawson's offices are situated on the Greenwich Mean Time line.

As an added touch, the letter and promissory note were posted to HMRC from the solicitor's offices.

We shall see what the reaction of the HMRC is to this.