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Conservative MP Nicholas Soames says "as we move to honour the result of the referendum, can the prime minister confirm that it will remain our firmest intention to retain the closest relationship with our friends and allies in the interest of both?"

Theresa May says she is "happy to give that assurance".

"We're leaving the EU, we're not leaving Europe," she adds, "alongside a good trading relationship we will pursue a close security and defence partnership that we have had with the EU and across Europe as well."

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Conservative MP James Cartlidge supports the prime minister's Brexit deal and says the "bog-standard" terms of WTO (and an eventuality of no-deal Brexit) should be avoided and that our current access "should be maintained".

The prime minister responds: "We want to negotiate a trading deal that is on better terms than WTO."

Find out about the 'no-deal' WTO option here.

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Conservative MP Bob Neill says no people are as proudly and passionately British as the people of Gibraltar. He says he's pleased the PM's deal with the EU gives significant safeguards to them.

He asks that under no circumstances will she permit the text to be reopened and put those safeguards at risk.

Mrs May says she's been absolutely steadfast in the government's support for Gibraltar and remains fully committed. She says she's been seeking a deal that works for all in the UK, and that must include the people of Gibraltar.

The UK will not exclude Gibraltar in future negotiations, she says.

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Green MP Caroline Lucas says "many polls show the vast majority of the people would like no Brexit at all."

"The will of the people can change, the will of the people has changed," she adds, "the way forward is a 'People's Vote', or does she think democracy ended on 23 June 2016?"

Theresa May says: "The people were given an option on whether to stay in the EU, the people exercised their right to vote and it was a great example of democracy.

"The people voted to leave and we should give them that outcome," she says.

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This week's PMQs in the Commons has basically been a one issue session, but there have been a few questions steering clear of Brexit.

For instance, Conservative MP Robert Halfon called on the prime minister to encourage more women from "disadvantaged and working-class backgrounds" to access public life and stand for Parliament.

The PM says greater numbers of women and people from "a wide variety of backgrounds and experience" will lead to better decisions being made in the House of Commons.

We are focusing on Brexit, but don't forget you can follow everything that happens in Parliament with BBC Parliament's rolling live coverage.

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The European Commission's vice-president Valdis Dombrovskis has said that the political declaration on the future relationship between the UK and the EU is "not there yet".

The document is set to be approved at an emergency EU summit on Sunday, alongside the withdrawal agreement.

Following a briefing of commissioners by the EU's chief negotiator Michel Barnier, Mr Dombrovskis told a press conference in Brussels: "The European Council (Article 50 format) is set to meet on Sunday and for that we will need to have agreed beforehand the political declaration on the future relationship and we are not there yet.

"Sherpas are due to meet on Friday. They will need to see a final text before then, and the Commission stands ready to consider the text and take any action at any time."

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SNP Westminster leader Ian Blackford says the prime minister met yesterday with Nicola Sturgeon, who made clear that there are other alternatives on Brexit.

"Was she listening?" he asks.

"Of course I heard what she said," Theresa May responds. Nicola Sturgeon wants to stay in the single market and stay in the customs union - "that's what we will not do".

Mr Blackford says at least that option has some support from MPs.

He turns to the damning UN report released this week, which suggests up to a quarter of people in the UK are living in poverty. Why doesn't she recognise that Brexit will make this worse? he asks.

He appeals for the prime minister to "for once start to listen", work with others and recognise that staying in the single market and the customs union is the best option.

Theresa May says this position would "frustrate the vote of the British people in voting for Brexit", as the deal protects jobs. Maybe the SNP should listen to the people of Scotland who voted to remain in the UK, she says.

Mark D'Arcy
Parliamentary Correspondent

The counter-attack came with Theresa May noting Jeremy Corbyn hadn’t read the deal, and rehearsed some of his statements about Brexit….

The cheers were a bit louder as she accused him of playing party politics. She promised to act in the national interest.

You got a sense of how tough the last fortnight had been for the PM when she paused and favoured the Opposition front bench with a kind of weary squint.

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Conservative MP and Defra committee chair Neil Parish says "he accepts what a tough decision" the prime minister has but that the UK is "drastically overpaying the EU" with the proposed £39bn exit fee.

He asks the prime minister "to renegotiate this deal before bringing it to the House".

Theresa May says "nothing is agreed until everything is agreed and we remain negotiating on that future framework."

She says "£39bn is significantly less than the £100bn that the EU were first talking about."

"The UK is a country that meets the legal obligations we have," she says.

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Labour Leader Jeremy Corbyn describes Theresa May's draft withdrawal agreement as a "failure" and says it will be "rightly rejected" by Parliament.

Mr Corbyn says if the government can't come up with an alternative "they should make way for those who can".

The prime minister accuses the Labour leader of playing "party politics" and promising a deal he "can't negotiate".

"The public gave us an instruction to leave the European Union," she says.

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Leader of the opposition Jeremy Corbyn says "it's her government that's got us into this shambles" and expresses concern that the government does not have long for amendments to the withdrawal agreement to be made.

He says the prime minister said in February that "a border down the Irish sea is something no UK prime minister could ever agree to."

Jeremy Corbyn asks why the backstop would create exactly that border.

Theresa May says "it would not create exactly that border".

She says "up until the last few weeks the EU said the only answer was a Northern Ireland customs territory" and the EU "conceded to the UK's position so there will not be a border down the Irish sea."

"This becomes clearer that the honourable gentleman doesn't know what's in the withdrawal agreement," he adds.

"He calls for a second referendum, but he doesn't have a first clue."