Instruct: Identify the main and secondary category of Arxiv papers based on the titles
Query: Spreadsheet Risk - A New Direction for HMRC?
34
The categories of this paper are: chem-ph
23
The categories of this paper are: solv-int
22
The categories of this paper are: chao-dyn
31
The categories of this paper are: ao-sci
27
The categories of this paper are: comp-gas
11
The categories of this paper are: hep-lat
12
The categories of this paper are: nucl-th
17
The categories of this paper are: q-fin
8
The categories of this paper are: hep-ex
9
The categories of this paper are: nlin
32
The categories of this paper are: atom-ph
25
The categories of this paper are: patt-sol
20
The categories of this paper are: acc-phys
0
The categories of this paper are: hep-ph
6
The categories of this paper are: astro-ph
30
The categories of this paper are: q-alg