SIR – On January 10, I posted a letter by recorded delivery and at 3.35pm today (January 31) this had not been accepted.

I checked the Post Office website ‘track and trace’ to find out whether my letter had been signed for at its destination.

I have since made telephone calls to the number given on the receipt.

Today, I have posted the relevant enquiry form to Royal Mail.

I wonder if the answer lies in the addressee... HM Revenue & Customs.

P COOKE
Worcester