I got a letter from the taxman the other day saying I owe the state the equivalent of 10 cents, that's slightly less then the postage .
After a temporary stay in the UK, I could not remotely close the account, so they kept sending regular mail and new cards to my current country. After many years they gave in and closed the account, and send me a UK check for the final balance: 14 cents, which will cost me several euro's to deposit at my local bank. I told them they could keep it or donate it to charity, but that wasn't possible in there system.