HMRC said it is trying to improve the data it uses to understand the behaviour of its debtors. It is experimenting with data from credit reference agencies.29 It is also developing a comprehensive single customer account, using funding it received in the 2021 Spending Review.30 HMRC’s digital services are currently separate and not integrated. The single customer account aims to bring together the data that HMRC has on a customer from across the separate services into a single account.31 Research and development tax reliefs