Jeremy Corbyn continues to criticise the Google tax deal saying there's one rule for big multinational companies and another for small companies. But the PM maintains people's taxes are coming down. He also defends HMRC, which conducted the inquiry into Google, saying its processes were fair.

The idea that Jeremy Corbyn and John McDonnell would "stand up to anyone" in this regard is laughable, he adds and quips: "They met with the Argentinians and gave away the Falklands." The only people they don't stand up for is Britain, he adds.

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Jeremy Corbyn quotes from "Jeff" who he says wants to know whether there's a scheme he can join to pay the same rate of tax as Google and other large corporations. What does the PM have to say?

"Jeff's taxes are coming down under this government and Google's taxes are going up," replies David Cameron. He also contests claims corporation tax receipts had gone down under David Cameron's government, saying it's gone up by 20% because of the strength of the economy.

Jeremy Corbyn, seemingly unimpressed with the PM's reply, again asks what the government's position is on the "3%" tax rate for Google.

Responding, Mr Cameron says his government has introduced a diverted profits tax which means Google and other companies will pay more tax in future. Google's tax rate was 0% under Labour,he adds.

Labour leader Jeremy Corbyn is up now, and welcomes the PM's remarks about Holocaust Memorial Day. He offers his own tribute.

Perhaps unsurprisingly, the Labour leader has chosen to lead his questioning on the Google tax deal, and challenges the PM on whether he thinks the amount agreed is appropriate.

David Cameron says the tax should've been collected under the Labour government but is now being collected under the Conservatives. No government has done more to crack down on tax avoidance and evasion he adds.

The Conservative MP for Waveney, Peter Aldous, is the first to ask David Cameron a question. He seeks assurances that the government will do all it can to support the north sea oil industry. The PM says the oil price decline is the longest in 20 years and has a big impact on the north sea industry. "I'm determined we build a bridge to the future for all those involved in the north sea," he adds.

David Cameron begins by marking Holocaust Memorial Day. He says it is right for the country to come together to remember "the darkest hour of humanity". He announces that a memorial will be built in Victoria Tower Gardens next to Parliament.

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Conservative Karen Lumley tells MPs of the "snack n' chat" events held in a McDonald's in her constituency which give young people the opportunity to question their members of parliament.

She asks if the minister would join her at one of these events.

Matthew Hancock replies that concerning the idea of "a McSurgey in a McDonald's - I'm lovin' it". 

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On a question about social mobility in the civil service, Deputy Labour leader Tom Watson notes that the Chancellor's closest adviser received a 42% pay rise while most public servants got a pay freeze.

He also says that the Permanent Secretary in the Treasury used a loophole to avoid paying tax on his pension.

He concludes that "when it comes to tax, Google get special treatment and when it comes to social mobility in the civil service it helps to be a friend of the Chancellor".

Minister for the Cabinet Office, Matthew Hancock replies that it is disappointing that "we can't have a cross party approach to improve access to the civil service - that's the job we're focused on".

The Daily Politics

BBC political editor Laura Kuenssberg says she understands the government will be sent a letter later today calling on the National Audit Office to investigate the Google tax deal.

The Daily Politics

PMQs is almost upon us. BBC political editor Laura Kuenssberg predicts Jeremy Corbyn will go on the Google tax deal, which is "a nice big parcel of a gift" for Labour to challenge the government over. "They are going to push it, push it and push it again," she says.