To minimize her tax liability, Heyer formed a limited liability company called Heron Enterprises around 1950. Royalties from new titles would be paid to the company, which would then furnish Heyer's salary and pay directors' fees to her family. She would continue to receive royalties from her previous titles, and foreign royalties – except for those from the United States – would go to her mother. Within several years, however, a tax inspector found that Heyer was withdrawing too much money from the company. The inspector considered the extra funds as undisclosed dividends, meaning that she owed an additional £3,000 in taxes. To pay the tax bill, Heyer wrote two articles, "Books about the Brontës" and "How to be a Literary Writer", that were published in the magazine "Punch". She once wrote to a friend, "I'm getting so "tired" of writing books for the benefit of the Treasury and I can't tell you how utterly I resent the squandering of "my" money on such fatuous things as Education and Making Life Easy and Luxurious for So-Called Workers."