Corporate report

Accounting Officer assessment summary for the Borders and Trade (B&T) – Release 2 (R2) Programme

This sets out the key points from the HMRC Accounting Officer's scrutiny of a major government programme.

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In December 2021, HMRC’s Accounting Officer undertook a review of the Borders & Trade Release 2 Programme.

This programme was established to implement several key changes to ensure fully functioning UK customs border processes are operated post UK transition.

The Accounting Officer concluded that the programme is value for money and deliverable.

Published 15 December 2021