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The DUP's Westminster Leader Nigel Dodds says that Northern Ireland trades more with the rest of the UK more than the Irish Republic and the rest of the EU put together.

He asks if the stance led by Irish Prime Minister Leo Varadkar would lead "to the very outcome [a hard border] that they wish to avoid".

Mrs May says that the deal has to be agreed with the EU and all 27 countries have to agree to it.

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Conservative MP Heidi Allen asks for assurances from the prime minister that amongst the statutory instruments to be debated next week in what would have been recess, there is not one seeking to implement zero import tariffs in the event of a no-deal.

She says some MPs will be away next week, and implementing zero import tariffs would "decimate the agriculture and food industries and start a race to the bottom".

"Such a decision would have far reaching consequences and would demand full parliamentary scrutiny," she adds.

Theresa May says a number of statutory instruments will be addressed next week, but there are still discussions ongoing over the issue of tariffs in the event of a no-deal.

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Former Brexit secretary David Davis says that the UK has had the best record in Europe of safety in the workplace since it joined the EU. He asks if future changes in this area will be put before the Commons.

Mrs May says that the UK should be making decisions on safety at work.

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Chair of the Home Affairs Committee, Yvette Cooper, says that the police chief in charge of preparing for Brexit has said that no-deal would leave the UK "less safe".

"She knows that her continued delays have increased the risk of no deal on the 29th March," she says, so she asks if Mrs May continues to rule out extending Article 50.

Mrs May says that extending Article 50 does not solve the problem, and agreeing a deal is the only way that solves the current problem.

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Conservative MP and Chair of the Scrutiny Committee Sir Bill Cash says Theresa May has not signed the withdrawal agreement, which has undemocratic features such as the backstop.

He asks if the prime minister will walk away from negotiations "if this intransigence continues".

Theresa May says she is seeking to ensure assurances over the backstop are achieved.

"We need to leave on the 29 March to secure a brighter future," she concludes.

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Chair of the Brexit Committee, Hilary Benn, says that "inflexibility and denial in the face of facts" is not admirable.

"The EU has made it clear it will not reopen the withdrawal agreement," he adds. He says he does not believe that the PM would put the UK through no-deal, so he asks "why she continues to pretend that she might".

Mrs May says that there is only one way to avoid no-deal, and that is to vote for a deal.

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Conservative MP Nicky Morgan says that she has been pleased to work as part of the alternative arrangements group.

But, she says, that the response by the leader of the Opposition's response shows that working on a cross-party basis is not possible.

Theresa May says it is in the interest of this Parliament for a "strong vote from across the whole House" to take the issue forward. Jeremy Corbyn's tone did not give much encouragement, she says.

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Lib Dem Leader Sir Vince Cable asks for elaboration on how discussions are going with the Trade Union Congress on workers' rights.

Mrs May says that the issues she has discussed "is the concern to ensure that there is no reduction in workers' rights" which is a commitment by the government.

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Conservative MP Iain Duncan Smith asks Theresa May if the 'Malthouse Compromise', which she has said has been discussed in Brussels this week, now "forms part of government policy".

'The Malthouse Compromise' includes extending the transition period for a year until the end of 2021 and protecting EU citizens' rights, instead of using the backstop.

Theresa May says there have been a number of proposed alternative arrangements to replace the backstop, but are "issues and questions" with the proposals that have been tabled.

The prime minister says she has raised alternative arrangements with the European Commission, European Council and European Commission last week, and that they were raised with President Junker yesterday.

"People want to see that the backstop cannot become a permanent engagement which the UK could find itself in," she says.

Theresa May notes that a solution to this is either to replace the backstop with alternative arrangements, or to ensure that the backstop can never be permanent.

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The SNP's Westminster Leader Ian Blackford says that the PM "must live in a parallel universe". He says that Mrs May claiming that she wanted the deal done before Christmas is trying to "rewrite history".

He states that the PM is "lost in a Brexit fantasy". "We are 45 days from a Brexit catastrophe," he warns, saying that goods leaving Japan now will arrive after the UK leaves.

"The ongoing mess of this government never ceases to amaze," he adds. "The EU will not reopen the withdrawal agreement that she signed up to."

Mrs May says these are "the same points that he's been making...regardless of the contents of my statements for some time now".

John Bercow has to intervene as Mr Blackford accuses Mrs May of being a "liar" as she is speaking. He is forced to withdraw the remark.

Mrs May says that there has been economic analysis completed of the withdrawal agreement, and the deal that was best for the British economy was the deal proposed.

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Father of the House, Conservative MP Ken Clarke says the EU-Japan trade deal concluded on the 1 February. He asks if it is the government's policy is to begin our own negotiations after Brexit.

He points out that Japan is a larger economy that the UK and says they will seek concessions the EU did not give.

Theresa May replies it is the policy of the government to seek continuity after Brexit, then to "enhance and build" UK trade agreements.

This is the "most sensible approach", adds the prime minister.

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Theresa May continues that the "national interest is in getting a deal through this Parliament" which is why the government continues to work with the European Union "in everything we are doing".

The deal the UK has negotiated "is a deal that protects jobs". She adds that the biggest threat to jobs in the UK is a Labour government.

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Jeremy Corbyn says "there is a sensible way forward: Labour's alternative which would break the impasse." He says this plan has been widely welcomed by business leaders, European leaders and even some Conservative MPs.

Mr Corbyn urges MPs to think about the damage the prime minister's strategy is doing to jobs, industry and the community.

"Now is the time to stand up and do the right thing: to rule out no-deal and back Labour's alternative plan," he adds.

Theresa May says a flaw with Labour's strategy is that being a member of the single market means accepting free movement, one of the things that people voted to end when they voted to leave the EU.

Businesses backed the deal, Theresa May adds, noting that the best way to avoid uncertainty is to vote for this deal.

On the accusations of the prime minister running down the clock, Theresa May says she "wanted to have this sorted by Christmas" which is why she brought a deal back then.

"It is not be trying to run down the clock," she adds, "every time someone votes against a deal the risk of no-deal increases."

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Jeremy Corbyn continues that "it becomes clearer to me" that the PM is just pretending to work across Parliament, as she will not move "one iota" from her red lines.

"We need a permanent customs union" to stop the UK "falling" into the backstop. That is what is required to maintain an open border in Northern Ireland, he states.

He says there will be barriers to trade in goods under the May deal, and "nothing is secured".

He says "just look at the record of the party opposite" when it comes to Conservatives supporting workers' rights. He says the Conservatives introduced employment tribunal fees and placed a cap on public sector pay.

For some in the Conservative Party, he says, removing rights "is what Brexit is all about".

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Opposition Leader Jeremy Corbyn says the "country facing biggest crisis in a generation" and Ms May is "recklessly running down the clock".

The prime minister has "more excuses and more delays", he adds.

The Labour leader asks what progress Mrs May has made on alternative arrangements and if she set those arrangement before the House.

Jemery Corbyn accuses the prime minister of "playing" with jobs and industries, adding that the Nissan decision may be the "thin end of a very long wedge".

He adds that the Leader of the House says a meaningful vote will be on 21 March, days before Brexit, and asks if this is not the case when will the meaning vote be.

Mr Corbyn says the prime minister is "playing chicken with people's livelihoods".