It does make me wonder about this, it now seems very likely that OAPs will have to complete Self Assessment Tax Returns, now I wonder how many of the elderly are, like you say Mac, computer literate, how many elderly have access to a computer and more to the point how many of the elderly will be able to complete a Self Assessment Tax Return. I do think that the Government should amend the Personal Allowance so that this would eliminate the necessity for a Self Assessment having to be made by the majority of OAPs - I won’t hold my breath.