When businesses fail, I find that they have failed owing HM Revenue large sums of money (recently HS Works Ltd owed £9,100,000) which must have built up over a considerable period of time. Free information should be available to show which businesses are overdue to HM revenue, by how much and how long. As a business owner I would like to know this as this is the first indicator of their ability to pay my debt. I could choose whether to extend credit to them with much more knowledge than currently. As a business owner regularly paying my bills to HMRC on time, I have a right to this information which is held to avoid me losing money when these businesses fail and threatening the jobs of staff that work for me.