Nonetheless, the pandemic continues to affect business sectors differently.47 For example, with the Bounce Back Loan scheme there was considerable variation between industry sectors, both in their borrowing of Bounce Back Loans and in how their borrowing patterns had changed relative to other sectors since the pandemic.48 But HMRC’s segmentation of its customers does not include data on whether they accessed a Bounce Back Loan.49 As government support schemes close, data about which customers accessed these schemes will be less relevant to their current situation, while sector data may still be relevant.50 46 Qq 55–57 47 Qq 42, 54–58; C&AG’s Report, para 2.8, 2.13, 2.14 48 C&AG’s Report, The Bounce Back Loan Scheme: an update, Session 2021–22, HC 861, 3 December 2021, para 1.5, Figure 5 49 Q 84; C&AG’s Report, para 2.13 50 Qq 42, 54–58; C&AG’s Report, para 2.8, 2.13, 2.14 16 HMRC’s management of tax debt 3 Supporting vulnerable customers and managing rogue businesses Vulnerable customers