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Collection

HMRC: spending over £25,000

All data on departmental spending over £25,000.

HM Revenue and Customs (HMRC) publishes details of all departmental spending over £25,000 for each month.

You can read a list of abbreviations and terms used by HMRC when recording spend with suppliers.

Explanations of headings used in the data:

Amounts

Invoice amounts are shown as positive (debit) values. Credit Note/Memo amounts are shown as negative (credit) values and are preceded by a minus sign (‘-‘). All figures shown are gross amounts paid inclusive of Value Added Tax (VAT).

Date column

Dates are payment dates; in this instance the date when the expense posting to the Trade Creditor account is cleared down by payment.

Expense type

Entries in this column are ‘Material Group’ descriptions defined within HMRC’s ERP (Enterprise Resource Planning) system. This is the greatest level of detail (lowest level of granularity) that any commercial purchase is described in within the ERP system. Although limited by system text field length restrictions, this field information provides the most detailed description of the goods/services purchased and also provides for data collection/comparison/interrogation month-on-month from one period to the next.

Line amounts less than £25,000

HM Treasury guidance states: ‘If a single invoice has been coded to multiple expense types, and/or expense areas the value shown should be the amount paid against each individual expense types/expense area combination, even where each entry at this level may be less than £25,000.’

In line with this, our report discloses paid invoice expenditure where the gross value of the entire invoice is greater than £25,000 and breaks this down into separate invoice lines where more than one expense type/expense area is involved resulting in some entries with line amount less than £25,000.

Note

The Valuation Office Agency (VOA) was integrated into HMRC on 1 April 2026. VOA data was published separately prior to this date.

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