The vast majority of people should be required to file electronically for their PAYE returns. [Interruption.] The hon. Gentleman tempts me into discussing an amendment that has yet to be moved; I accept that it may be possible to vary that requirement in special circumstances for a very limited number of people. However, electronic filing of PAYE for the overwhelming majority of people by 2010 is not an unrealistic target. It would be unacceptable not to use the best technology in this modern age to improve delivery of service.