Last year about tbis time, I received and unexpected letter containing a cheque from the Tax people. Is this an annual occurrence and can I expect another this year ?

depends.

You may have got a cheque for a number of reasons. So you go the check in Nov 06. Did you happen to start a new job in the year before you got the cheque (ie 2005) or did you get some sort of pay rise, have a kid etc?

If you were working, and tax was taken out on a PAYE basis, the amount taken out may have been slightly over when you owed, hence your refund!

So if in 2006 if something changed then probably yes!