I have a client for whom we completed a claim to reduce payments on account for 2016/17 - based on known change in circumstances and best estimates at the time.
We were £126 out and HMRC have issued a collection letter from Debt Management demanding immediate payment (£63 due 31 Jan and £63 31 July 2017). Arithmetic understood but seems unnecessarily harsh in the cicumstances. There was of course never any intention to "take the micky". Anyone else had similarly seemingly petty experiences?