I agree with the above replies. A tax inspector's time costs a lot - his/her salary, plus cost of premises, plus an element of the salaries of all the support and management staff.... It's just not cost effective for these poeple to spend their valuable time wrangling over tiny sums which people may or may not owe. In any case, a Chinese salary is unlikely to go over the personal tax allowance (£7,475 for 2011/2012).