Mr. Niall Cody:

From 1 January 2019, we are moving to an integrated payroll reporting system under which employers will provide pay and tax details to us as they do their salary run. That will be integrated into our system. It will lead to the abolition of all the "P" forms such as the P45, the P60, the P30 and the P35. The 2018 P35 will be the last such form. It will be due in February. We will then populate individual employees' tax and credit data on an ongoing basis to ensure that employees get the right reliefs and credits as they are paid. When it comes to January 2020 when we have the first full year, we will be able to carry out automatic reviews. Most people under PAYE have one salary. Everything should work reasonably well but many people have multiple wages. Some employers have not been operating the proper tax credit system but we will be able to integrate and adjust it throughout the year. It is a massive change. We have been involved in significant engagement with employer groups all over the country. It will be the most significant change in the tax administration system since the introduction of self-assessment. In some ways, it will be bigger than that because it will affect 2.7 million people.