We asked the Department how long it would take to reassess all the cases that might have been affected by its incorrect guidance on averaging earnings. The Department said it estimated that about 26,000 people would have been affected over the past 10 years, but it would need to review 200,000 cases to identify the individuals involved. It thought that this might take about two years. The Department told us that it was mobilising teams to address this matter in the same way as it had addressed systemic underpayments found in other parts of the welfare system, such as in State Pension.56 It had £75 million available to build and run the teams and to fund payments to customers.57 The Permanent Secretary said that he was sorry for all of those affected by this issue but that he was determined to put it right.58