Pre-Budget Report

On the latter point, I think that most people have noticed that. On my hon. Friend's substantive point, it is important that if firms are getting into difficulties, the HMRC helpline is there so that they can get advice. If people are in difficulty, it is always best to contact Revenue and Customs as soon as possible, rather than wait for a problem to build up. That will be helpful, because it is important to help, especially small businesses, in the way that my hon. Friend describes.