There is a perception that dealing with everything through pay as you earn is an easy approach, whereas we have seen examples in the recent past of PAYE underpayments and of notices of coding being incorrect, with people being unable to contact the tax office to deal with them, therefore having people make returns, albeit simple ones, might well have benefits, particularly in this age of online submissions. Trying to make everything work through PAYE might well bring administrative difficulties that would not arise if we had a different approach.