Mr. Gerry Harrahill:

I will ask my colleague, Ms O'Neill, to comment in detail on the process of looking up the MRNs, but I will make one point. In our ongoing experience and engagement with trade and business, as we are seeing issues which we would describe as common causes of difficulty. We are publishing details of those and providing information on the possible causes and some of the solutions. It is an important part of our ongoing role and responsibility to educate, support and help business to get the thing right. I will ask Ms O'Neill to comment specifically on the MRN issue.