Mr. Mark Redmond:

The Chairman's question comprises a few elements. Ms Clarke and Mr. Irwin have outlined the coalface reality. A fundamental issue is the amount of pressure that businesses are under. I have a graph showing that around 5,000 tax advisers manage around 600,000 personal tax returns. That number is increasing but the process is pretty tight. If the process were accelerated earlier in the year there is a risk that full and accurate information would not be available and, therefore, the quality of information would be impaired.