"Normally they start around New Year's Day, but this year we had a fortnight's grace. Today, though, as I drag my feet down the frozen land to post my letters, the Great Tits decide to break their long silence. They watch me narrowly as I trudge by. It's pretty clear they have been spying on me for some time. 'Pee-ter, Pee-ter, cheat-er, cheat-er' is the mocking chorus as I post my income tax."