Mr. Niall Cody:

There are self-correction provisions within the RCT system. We do not impose penalties. I have, as the Deputy might gather, some experience of the RCT system. My concern is that in certain cases we are not enforcing the payment notification because our case worker is dealing with the taxpayer. We will be reasonable and we are reasonable in our imposition of penalties. Repeat non-compliance with the payment notification system undermines the RCT system.