Ms Josephine Feehily:

At the end of the day we will not refuse cash. If the person in question has written in or has contacted the helpline and asked for a return to be sent out we will get it out to them. The danger is, because of the volumes involved, that we will not manage to process it on time. The reason we had a cut-off date of 7 May for the paper returns is that we have a rather large number of paper returns which have to be processed and payments activated and put into play before 1 July. If they have a request in we will certainly send them a return. Getting back to an earlier part of our discussion in the context of managing risk, it is not sensible in this day and age from a risk management point of view, in terms of tax at risk, - there was a report in the past couple of days about the shadow economy and the connection with cash - for people to hold cash so we tend not to encourage people into that space. If cash is running across the economy, if many people are transacting their businesses in cash, that is a risk. In our systems and in all our tax filing we try to manage by avoiding the use of cash. That is a strategy we adopt right across the tax system.