We constantly invest in upgrading it to ensure that it is as rich a source of management information as possible.

It is particularly important that information is populated from the systems and manual intervention by our case workers is minimised because there is scope for mistakes in manual interventions and they interfere with case workers doing their audits. We have now improved the facility to identify the R&D interventions. We also examine how to identify the yield for R&D. We are changing our corporation tax return in order to be able to, when we get a recovery, raise an assessment in respect of R&D. From 2017 on, we will be able to identify from the systems as opposed to manually. All of the information is in the system. We previously had to extract the information manually. We are now trying to ensure that if the Comptroller and Auditor General in three or four years' time wants to look at figures for R&D, he or she will be able to pull the information from our systems and use it in his or her work.