Mr. Niall Cody:

The Comptroller and Auditor General focused on the question of how we could pinpoint the number of interventions we did specifically on research and development, given the scale of the relief. The way our systems are organised means we record by tax head. In this case, that would be corporation tax. Our case management system would have identified the intervention as being in respect of corporation tax and the yield. The Comptroller and Auditor General asked us to look at our ability to identify how much of the intervention yield was a result of research and development. For the Comptroller and Auditor General's study, we had to produce those cases manually. Our revenue case management system is the bedrock of our compliance interventions.