Ms Cora O'Brien:

The last big change was when we moved to the calendar year basis in 2001. At the time, we moved from a year-end of April to a year-end at December but we maintained the ten-month filing date. We talked earlier about splitting the pay and file date. When we moved to the calendar year, the decision was taken that everything should happen on the one date. We had one preliminary tax date, one filing date and another date for the balance of the tax. This amounts to three different dates and they were brought into one date in October, which has worked well. Everyone understands it.