HMRC also told us it is working with other government departments, under the leadership of the Cabinet Office debt management function, towards having a single view of all the debts individual customers owe to any government department. HMRC understood that the Cabinet Office was leading some trials to advance this work and was exploring legal and legislative issues. However, HMRC told us it does not expect this to be achieved within the next three years and considered it a longer-term ambition.32