The infamous letter written by former Treasury Chief Secretary Liam Byrne to his successor David Laws, telling him "I'm afraid there is no money," has been shown for the first time to ITV News West Country's political editor Bob Constantine.
The letter, which was dated April 6, 2010, says "Dear Chief Secretary, I'm afraid there is no money. Kind regards and good luck! Liam."
More top news
ITV Border Political Editor Peter MacMahon says it's far too early to call this referendum.
A World War Two veteran has told ITV News he has fulfilled a boyhood dream by voting for an independent Scotland.
Keep on top of the referendum results as they are announced from 32 counting stations across Scotland.