Had this sorted in 1.3.9h and upgraded to 1.5.1 and it returns - yet from reading the forums it was stated the penny issue had been fixed in this version. I don't think so! And here's why.

I can quickly re-create the issue in a fresh installation. Only change is the UK tax rate of 20% (just to make it more realistic from my point of view!) Otherwise as is.

Have two products. One priced at £23 and the other at £12.95. If I buy two at £23 and one at £12.95 - the cart total is £58.95 and if I proceed to checkout the checkout total is £58.95.

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Whoopee! All is well.

Now we sell a lot of discounted products. So let's do that differently.

One product at £40 and another at £24. But this time we add a products price manager special price. The £40 product's special price is £19.17 (so with 20% tax that's £23.00)
The £24 product's special price is £10.79 (so with 20% tax that's £12.95)

Now add that to the cart (including 2 x £23 and 1 x 12.95) and the total is £58.95 - as before. Great. Proceed to checkout and the sub-total is now £58.96. One penny out.

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We've gone backwards and are in a mess with book-keeping and customers demanding penny refunds etc.

Can anyone please offer a solution!

This error is easy to recreate so I am hoping a developer will read this and be able to work out where to change the code.