Mr. Niall Cody:

When we report on 31 March, one reason there is a significant amount under two years is that the P35 is filed in mid-February. Usually with the P35, there is a balancing statement - a balancing liability when things are fixed up at the end of the year. It is one of the periods in which we have a spike in tax due. After 2019, that system will be gone. We will have a real-time feed and I hope we will be collecting the right amount as it falls due. The payment dates for the employer are still based on a monthly arrangement. They are still the same, but the reporting arrangement is different. We are engaged in a significant information campaign. We are out and about with employers and holding seminars, but the key stakeholders are many of the payroll providers - software providers - and they have been actively involved in the project for the past two years, developing their systems in conjunction with us.