The system that the Government propose and the phasing out of the allowance above £100,000 will add immensely to that complexity. The hon. Gentleman is right to say that there is already a certain amount of complexity, but the amount of complexity added by the proposals is entirely disproportionate to that which already exists.
Those with income subject to PAYE in and around some of the bands will be subject to estimated PAYE codes, which will in many cases lead to under or over-payments of tax and in-year requests for change and coding notices, which will put further strain on the tax administrative system. The result will be an increase in the need for form-filling, the issue and processing of which, together with making the associated payments, repayments or coding adjustments, will increase the administrative burden and costs for many taxpayers and HMRC.