[holding answer 19 May 2008]: HM Revenue and Customs (HMRC) and employers' representatives have long established processes in place to ensure any changes to tax can be implemented by businesses as soon and simply as possible. HMRC is talking to employers' representatives about the smooth and timely implementation of the changes announced by the Chancellor. Each year, HMRC sends tools to employers so that they can automatically implement the annual Budget changes. HMRC are following this well-understood process in implementing the changes announced by the Chancellor. HMRC are issuing updated tools to employers, which will include all the details to enable an employer to automatically implement the changes. For smaller employers who continue to operate their payrolls manually, HMRC will provide tax tables to help them deal with the changes.