Transparency data

Critical Platform Transformation Programme: Accounting Officer Assessment

Published 16 July 2024

It is normal practice for Accounting Officers to scrutinise significant policy proposals or plans for major projects and assess whether they measure up to the standards set out in HM Treasury’s (HMT) Managing Public Money guidance. From April 2017, the government has committed to make a summary of the key points from these assessments available to Parliament when an Accounting Officer has agreed an assessment of a project within the Government Major Projects Portfolio (GMPP).

1. Background and context

Following an extensive review of HMRC cyber risk and technical debt ^{[footnote 1]} in 2020, the Critical Platform Transformation (CPT) Programme ^{[footnote 2]} was set up in April 2021 to modernise elements of the HMRC IT estate and reduce levels of technical debt. The vision of the programme was to modernise HMRC’s IT infrastructure, to reduce the risk of IT incidents or failures and to ensure HMRC continues to deliver high quality services to customers, while also implementing long-term strategic change as required across systems by:

• remediating technical debt
• fixing known technology problems to increase network/system resilience and security
• delivering sustained risk reduction

Original plans were for the programme to continue until March 2025. In June 2023, HMRC reviewed its portfolio of projects and programmes to identify efficiencies in delivering change. As a result, it agreed that Critical Platform Transformation Programme should merge with Enterprise Security Programme (ESP) to form a new Technical Health Programme (THP) to take forward prioritised scope from both. THP launched in September 2023 and is enabling HMRC to make efficiencies and realise the benefits of focusing on improving technical health as a single aim, rather than technical debt and security separately.

2. Assessment against the Accounting Officer standards

2.1 Regularity

No regulatory changes were required to enact this programme. The spend is within Commissioners’ Care and Management powers. The programme has complied with Parliamentary requirements for the control of expenditure, with funds being applied only to the extent and for the purposes authorised. The programme has adhered to the relevant HMT approval procedures.

2.2 Propriety

Critical Platform Transformation adhered to HMRC’s Change Lifecycle Governance and undertook appropriate assessments and reporting. The business case for the Critical Platform Transformation Programme was approved by HMRC’s Change Investment Design Committee (Technology) in February 2023 and by HMT in April 2023. Clear governance processes were established for effective programme management. A monthly programme board was the key decision-making authority maintaining oversight on the programme and the SRO was accountable for delivery. Procurement of suppliers followed HMRC’s established commercial governance process, ensuring appropriate scrutiny and challenge, including value for money.

The propriety test of the Accounting Officer standards is satisfied.

2.3 Value for money

The programme followed HMT’s Green Book guidance. Value for money was assessed via an options appraisal which has been documented in the Programme Business Case.

The preferred option provided the highest return on investment including financial and cost avoidance benefits. It reduced the support costs within business-as-usual operations; enabled services to be transformed to exploit the benefits of new technologies; was aligned to a Cabinet Office direction regarding hosting providers; and aligned to HMRC strategy.

The Critical Platform Transformation Programme satisfied the value for money test of the Accounting Officer assessment.

3. Feasibility

The programme recognised the key delivery challenges that related to successfully managing a complex programme. This involved delivering effective leadership across numerous HMRC delivery groups and IT suppliers.

The programme utilised industry-leading IT partners and acquired specialist IT contractor services as needed to successfully deliver a number of technical upgrades to modernise HMRC’s IT estate and remove technical debt, such as (but not limited to) the provision of tools for risk management, updating a number of data flows to correct new sources and provision of new tools to improve software development.

The programme leadership team, supported by delivery partners, had the skills and experience to ensure the technical feasibility of the project deliverables, and to achieve major milestones in the timeframe. This view was supported by successful Infrastructure and Programmes Authority Reviews of the programme.

4. Conclusion

As the Accounting Officer for HMRC I have considered my assessment of the Critical Platform Transformation Programme and on balance, propose that this programme merges with Enterprise Security Programme to form the Technical Health Programme (THP) to deliver better value for money. I have approved it as of 3 June 2024, based on achievements made by the programme prior to its merge into Technical Health Programme. I have prepared this summary to set out the key points which informed my decision. This summary will be published on the government’s website (GOV.UK). Copies will be deposited in the Library of the House of Commons and sent to the Comptroller and Auditor General and Treasury Officer of Accounts. 

Accounting Officer’s name: Jim Harra, Chief Executive HM Revenue and Customs

Signature:                                                                 

Jim Harra signature

Date of signing: 3 June 2024

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1. Technical debt is defined as any service component which is out of support, on extended support or near end of contract. ↩

2. ‘Critical Platforms’ is the term used for the primary groupings of HMRC’s underpinning infrastructure components that support technical and non-technical applications. ↩