Ms Davena Lyons:

They are all desk-based transactions and we turn them over as quickly as we can. It is really about clarity and communication with the taxpayer regarding what is eligible or what is the standard of the application or the invoices requirement or the structure of the invoices needed. It is not a case of us closing the door and that being the end of the conversation. It is very much about the team communicating back and forth with the taxpayer. There could be a situation where we have rejected an invoice but the person could come back in once he or she has rectified the situation and get that claim back in.