Mr. Niall Cody:

Debt management interventions arise when there is a debt issue such as the non-payment of PAYE or P30. Most of the debt management issues in charities relate to PAYE. With regard to debt management intervention, if a charity is late in its payment, it is driven by the non-compliance that takes place. It is a feature of charities that when they start getting into financial difficulty for whatever reason, PAYE seems to be one of the early triggers. That applies to most of the charity-----