28 FEBRUARY 1976, Page 18

Pay up Sir: May I have the courtesy of your

columns to throw half a brick at the Inland Revenue ? This department, prompt to pounce on others' debts, is capable of dawdling when it comes to its own. On December 11 last, having mastered the requisite procedure, I posted to an officially prescribed address, with filled-in form, post-war credit certificates for 1945-46. I wanted them cashed. Since then I have written three letters and spent six telephone calls to various IR 'centres' without getting so much as a receipt for my certificates which, according to one official 'are probably wandering up and down the country'. After expostulating to my local IR office (Hampstead), I was advised by a PW credits centre in Bootle to try another at Ty-glass (sic: there is only one 'sin') Wales.

Very amusing. I could do with the money, though.

Charles Reid 23 Cornpayne Gardens, London NW6