For many years, my late parents lived in Hove. They died several years ago and we kept on their flat to use between us all for holidays and weekend rest away from London.

I therefore have to pay the usual tax on the property.

Last year, I had a bit of trouble with the tax department, who sent me an account with differing amounts on it in two of its columns.

This year, to my astonishment, no account arrived early in the year as usual for the advance payments.

After umpteen phone calls and several letters plus a further call to the department from one of my sons-in-law, a bunch of forms arrived about two weeks ago.

However, they were loose forms with no counterfoils. When I wrote yet again, a further supply of the same arrived.

Being one of the rare beings who pays by cash or cheque the day any bill comes in, I had been made very anxious by the odd dealing from the tax department.

In speaking to various employees, including the manager, the only thing they said to me each time was they did not know why I had not received the usual paying-in book and would send me one. But they never did so.

Finally, in May, I sent them my cheque for May and June to save extra trouble, by recorded post, telling them I intended to deduct the postage and money for all the telephone calls and correspondence from the next payment.

To date, I have had no acknowledgement of that, nor explanation for never receiving any paying-in book, nor for the sheaves of loose forms without the usual perforated counterfoil section, nor an apology for all the worry and trouble.

I know it is the citizen who has the responsibility for paying taxes, so do not have much faith in the ability of councils to speak up on our behalf against their own employees should the occasion arise.

Even now, I cannot imagine why the paying-in slips did not start until May, when all other tax departments began much earlier.

-Mrs J S Ellison, Finchley Road, London NW11