A funny question, perhaps. I have a simple answer: pensioners, especially low income pensioners.

It may seem odd, but one of the taxman’s jobs is to help the taxpayer. To help the taxpayer keep the law. To make forms easy to complete. To keep correspondence to a minimum.

But different groups of taxpayers have different needs.

Top earners may have many different income sources, changing regularly. They do require detailed tax returns and professional accountants to help.

In contrast, low income pensioners are more likely to have few sources of income, that change rarely. They require a simple form and cannot afford professional advisors.

Yet what happens?

The tax form is the same - for an eighty year old pensioner, who may not even owe any tax, as for a stockbroker, who may owe thousands.

Not only is the form the same, but so are the support services. Indeed, the Inland Revenue’s stated objective is "to raise our customer services across the board rather than focus on any particular group".

To try to change all this, I took the advice of the Chartered Institute of Taxation, and of a special group they set up called the "Low Incomes Tax Reform Group".

I requested a special parliamentary debate and made practical suggestions for improving the way the tax system treats pensioners. Together, these would reduce significantly the anxiety faced by thousands of pensioners. Moreover, many of the suggestions would save the Government money.

If you want to know more, go to Pensioners and the Inland Revenue on this site or write to me at the House of Commons, London SW1A 0AA.

What’s happened so far? Warms words back from Ministers, but little action. So I will continue to campaign till they listen - and the taxman puts pensioners first.