HMRC publishes details of all spending over £500 using an electronic purchasing card solution (ePCS) on a monthly basis.
In line with the ePCS provider’s current statement period applicable to HMRC, monthly detail refers to transactions falling between the 6th of one month and the 5th of the subsequent month. For example, July transactions will be transactions falling within the period 6 July to 5 August.
Transaction date column
Dates shown are transaction dates, in this instance the date when the expense posts to the ePCS provider’s records.
Amounts and tax
All figures shown are gross amounts paid inclusive of VAT.
Signage of amounts
Transaction amounts are shown as positive (debit) values. Credit note amounts are shown as negative (credit) values and are preceded by a minus sign (‘-‘).