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I think it’s horses for courses.  I was always taught from school to retirement to round exact halves up and hope there are sufficient subsequent additions and subtractions for any such roundings up or down to cancel themselves out.  The UK tax code system always rounds down.  Even £2,000.99p declared from your various income sources becomes £2,000.  In other words, they count the pounds and ignore the pennies.  I suppose it simplified the maths greatly in pre computer days, and even now reduces the key strokes and the chances of mistakes caused by forgetting the decimal point.  Probably, what they lose in income from several million taxpayers they gain in needing fewer staff.   Being somewhat tight and suspicious, I always check my tax at home to the nearest penny, and the tax department’s final request is invariably less, but rarely differs from my own calculation by more than a pound.  Didn’t I read years ago about a finance clerk somewhere who made himself rich by directing any tiny remainders from roundings up or down to his own account? DaveP