Mr. Niall Cody:

Our revenue case management, RCM, system records interventions generally by the nature of the tax with which we are dealing, whether it be value added tax, VAT or corporation tax. We do not break down our recording system to every element of credit or relief, but because of its scale the Comptroller and Auditor General recommended that we identify the research and development credit it in the RCM system. We have instigated that process and will be able to record the level. It is not that it was not recorded, but it had to be extracted manually. We have a series of developments for the RCM system and incorporated this into it to try to ensure the Comptroller and Auditor General who has full access to our case management system will be able to produce statistics and see if they are worth looking at.