Collection

HMRC: Departmental spending over £25,000

This series brings together all the monthly details of HM Revenue and Customs (HMRC) spend with suppliers for transactions over £25,000.

The spreadsheets below set out monthly details of HMRC’s spending with suppliers covering transactions over £25,000.

A list of abbreviations and terms used by HMRC when recording spend with suppliers, can be found here.

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.

2016

  1. HMRC spending over £25,000: July 2016

    • Transparency data
  2. HMRC spending over £25,000: June 2016

    • Transparency data
  3. HMRC spending over £25,000: May 2016

    • Transparency data
  4. HMRC spending over £25,000: April 2016

    • Transparency data
  5. HMRC spending over £25,000: March 2016

    • Transparency data
  6. HMRC spending over £25,000: February 2016

    • Transparency data
  7. HMRC spending over £25,000: January 2016

    • Transparency data

2015

  1. HMRC spending over £25,000: December 2015

    • Transparency data
  2. HMRC spending over £25,000: November 2015

    • Transparency data
  3. HMRC spending over £25,000: October 2015

    • Transparency data
  4. HMRC spending over £25,000: September 2015

    • Transparency data
  5. HMRC spending over £25,000: August 2015

    • Transparency data
  6. HMRC spending over £25,000: July 2015

    • Transparency data
  7. HMRC spending over £25,000: June 2015

    • Transparency data
  8. HMRC spending over £25,000: May 2015

    • Transparency data
  9. HMRC spending over £25,000: April 2015

    • Transparency data
  10. HMRC spending over £25,000: March 2015

    • Transparency data
  11. HMRC spending over £25,000: February 2015

    • Transparency data
  12. HMRC spending over £25,000: January 2015

    • Transparency data

2014

  1. HMRC spending over £25,000: December 2014

    • Transparency data
  2. HMRC spending over £25,000: November 2014

    • Transparency data
  3. HMRC's departmental spend over £25,000: October 2014

    • Transparency data
  4. HMRC's departmental spend over £25,000: September 2014

    • Transparency data
  5. HMRC's departmental spend over £25,000: August 2014

    • Transparency data
  6. HMRC's departmental spend over £25,000: July 2014

    • Transparency data
  7. HMRC's departmental spend over £25,000: June 2014

    • Transparency data
  8. HMRC's departmental spend over £25,000: May 2014

    • Transparency data
  9. HMRC's departmental spend over £25,000: April 2014

    • Transparency data
  10. HMRC's departmental spend over £25,000: March 2014

    • Transparency data
  11. HMRC's departmental spend over £25,000: February 2014

    • Transparency data
  12. HMRC's departmental spend over £25,000: January 2014

    • Transparency data