Ms Josephine Feehily:

Obviously, it will not be open on 1 January. It can be done on 2 January.

It can be done in the first few days of the new year. We will be back at work but it will be a while before we will be running the numbers. It will be fine in the first few days of the new year, as long as they have ticked the box, sent in the return and marked the service provider on it. Then we will be doing the reconciliation and if there is a problem, we will find them.