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Letters: The almighty struggle to resolve a tax problem via the HMRC helpline

SIR – I am a self-employed consultant and my time is my income. I have the problem of holding two so-called unique taxpayer reference numbers with HMRC. As my tax has been assessed on one and paid on the other, I receive weekly messages from HMRC to pay my outstanding tax bill. Despite multiple phone calls, I still have not resolved the problem. Last Friday afternoon, I had yet another letter of demand and I tried, yet again, to call HMRC to explain, but now it says it is too busy to accept a ca ....

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Letters: Why was the Government so slow to see smart motorways' stupidity?

SIR – How has it taken the Government so long to recognise that smart motorways are not that smart after all? ....

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'Started abysmally and rose to a very low standard' – the glory days of school reports

Having been on the receiving end of some lacerating admonishments, it turns out I'm not alone – here are some of your best (worst) reports ....

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Letters: A change in leadership is needed if protesting Tory voters are to return to the party

SIR – At first sight, the Lib Dems have recorded a massive swing in taking the seat of North Shropshire. ....

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Letters: Putting Covid deaths in context could encourage the vaccine-hesitant to get their jabs

SIR – Yet again, British people are being asked to “do the right thing” and “follow the rules” – and the majority will do as they are asked. ....

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