So much for H.M. Customs trying to help the small retailer. Phoned them to see if we could split our quarterly payment into three monthly instalments. Not only were they not interested, they told us to go and borrow the money from the bank! Has any tried to borrow from the bank recently? We keep being told how important small retailers are yet there is nothing being done to help us survive. I am sure we will missed when we are gone but of course it will be too late by then.