HMRC suggested that the number of customers its staff refer to the Extra Support Team may have remained stable because the wider changes it has made to its debt management approach, in particular taking a more empathetic tone with customers, has meant the need for extra support has not increased. It also noted that many of the new debtors will be businesses who receive support from an accountant or tax advisor, and do not require help from HMRC’s Extra Support Team.55 The Department told us that it tries hard to identify vulnerable customers by providing training and guidance for, and raising awareness among, its debt management staff. Moreover, it was strengthening its approach by adopting the vulnerability toolkit developed by the Cabinet Office debt function, noting it had introduced this in one of its debt management teams and would roll it out across the others.56