We asked about the Cabinet Office’s role in co-ordinating government office space. HMRC said it relies on the controls operated by the Cabinet Office, who look at all new property deals and lease extensions, and make sure those needing space are pointed at HMRC’s buildings. HMRC said space would be let to central government organisations 60 Qq 55–58 61 Q 59 62 Q 65 63 HC Committee of Public Accounts, HMRC performance 2019–20, Thirty-Sixth Report of Session 2019–21, HC 690, January 2021, page 6 64 C&AG’s Report, para 2.19 65 Q 47 66 Qq 46, 48, 51 67 Note from the HM Revenue & Customs, received 22 December 2021. HMRC Performance in 2020–21 19 first, other public sector organisations next and then the private sector. It considered that Cabinet Office’s controls were currently working well, and it said the Cabinet Office needed to continue to make them work.68 68 Qq 51–53 20 HMRC Performance in 2020–21