Postage and packing

I note that HMRC are now issuing envelopes for payment of tax which are no longer ‘postage paid’.

In lieu it asks one to ‘check the weight and use correct postage stamp’. Since probably 99% of such envelopes only contain a cheque and a demand they won’t need weighing.

Nevertheless taxpayers have been warned and I await the first case before the Commissioners as to whether the purchase of scales for weighing tax envelopes is an allowable expense.

It surely will be no good HMRC saying that it has nothing to do with the business. Tax on the business can only be about the business.

What are the rules going to be? Will a cheque posted on 30 or 31 January with a second class stamp arriving on say 3 February be acceptable?

Will HMRC have staff if they are available at all standing...