Ms Josephine Feehily:

We will change the message in our publicity campaign when we have finished issuing the letters. As this is a self-assessment tax, those who do not receive letters will have the same obligation as those who do. At the beginning, the message will be "the letters are going out - here is the helpline". In April, the message will be "all of the letters have gone out - if you have not got one, here is the helpline, get yourself a form or go online". It will move along like that. The filing date for paper returns will be 7 May. The filing date for online returns will be 28 May.