Mr. Niall Cody:

-----with HMRC. However, we have not engaged in any direct discussions with HMRC about how it might work. We cannot do so because it is an EU competency. Mr. Harrahill leads on the international area in Brussels and his counterparts from HMRC are at part of those meetings, but not all of them because there is stuff that involves the 27. Perhaps Mr. Harrahill might want to add to that.