What is the value of the last column in the grid? Answer below.

Who wrote that?

The following are allegedly genuine extracts from letters to HMRC:

'My husband died on 3 November. Is there any post-war credit still due as I understand a person has to be dead before they can claim any benefit?’

‘I cannot pay the full amount at the moment as my husband is in hospital. As soon as I can, I will send on the remains.’

‘I am a vermin destroyer but have not earned anything for a month. I shall be glad to call on you at any time.’

‘Re your request for a form P45 for new employee. You already have it, and he is not leaving here but coming, so we haven’t got it.’

‘I am writing to inform you that I am now married. I realise I should have done so eight months ago, but I was not aware that I had to.’



















The answer to the puzzle is 146