Ms Anne Gunnell:

We had some administrative issues with the SARP. We previously recommended that there should be a notification period and that it had to be done in 30 days. Last year, that was extended to 90 days in the Finance Act. We recommended that because it was very difficult to meet that when somebody is coming in and getting a PPSN number and such. That is linked to the actual relief and it is something that the employer has to do. It can be difficult to conclude within that notification period.