The NAO report also casts doubt on the MoD's claim that the new carrier-based strike force will be fully operational by 2020, saying a decision to delay investment in Crowsnest, a helicopter-based early warning system, means it will be two years late.

BBC: Carrier fighter jet U-turn cost ?74m, says audit office

If you are already involved in court proceedings with HMRC, or if you have received a warning letter, you should get in touch without delay.

BBC: The breathing space budget