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HMRC (Office Closures)

I appreciate what the hon. Gentleman says, but I believe that HMRC needs to be more efficient and more effective. The professional bodies are concerned that HMRC is not becoming more effective, and that problems are being stored up for later intervention. That is the point that I wish to put to the Minister. A number of helpful points have been raised in the course of this morning's discussion. It was useful for the House to have had this debate, and I am grateful to the hon. Gentleman for initiating it. I want to give the Minister as much time as possible, to enable him to respond, but it is perfectly legitimate to ask serious questions about the effectiveness of the proposals.