HMRC Closures

On the latter point—the specific query— I will have to get back to the hon. Gentleman, but on the general point about impacts, HMRC has looked extremely closely not just across the eight criteria, which I was working my way through, but at the impact on the individuals working at the existing offices. I know for a fact that that has gone right down to literally every single employee, plotting where those people live, and working out travel-to-work times and so on.