Who to pay first?

Xero have published a 2009 Success and Survival Guide written by their customers and blog readers.

It's definitely worth a read. There's a lot of very sound advice there.

A comment from Sue Baker in the Spend Wisely section of the guide winked at me - because I realised that subconsciously I already do this.

Sue advises:

Prioritize your payments:

1. Individuals/one-man bands. Don’t mess them around. Their livelihoods are at stake.
2. Critical suppliers. You need these people.
3. Local suppliers. Look after your local firms.
4. National/international firms.

Does 4. also include HM Revenue??