In a raft of proposed changes designed to save the government hundreds of millions of pounds, other proposals could see the Revenue encouraging taxpayers to pay their tax liabilities early with prompt payers being entered into a lottery that would earn the winners a cash prize.

Another change may be that individuals who refuse to pay their tax bills may be informed that they are one of only a few in their local area because research has shown that taxpayers are more likely to pay settle their accounts if they believe that the majority of their neighbourhood have already paid