Others pay in a protesting form — for instance, by writing their cheque on a toilet seat or a mock-up of a missile. Others pay in a way that creates inconvenience for the collector — for instance, by paying the entire amount in low-denomination coins. This last method is less effective in countries where small coins are legal tender only in limited amounts, allowing the tax authority legally to reject such payments; for example in England and Wales, 1p coins are legal tender only in amounts up to 20p.