Ms Kay Cullinane:

The documentary evidence required for the scheme is laid down in the regulations and statutory instruments on administering it. We are required to ask for the documentary evidence as laid down in the scheme. For a self-employed person this involves the accounts they submitted to Revenue in whatever form they were submitted and accepted, and the notice of assessment which issued. We do not have a choice in this as we must administer the scheme as it is laid down in the regulations.