UNITY PROGRAMME

Rating: Delivery confidence is improving. Since 2024/25, issues have emerged in planning, governance and delivery control, which have affected pace and confidence. The programme has now put in place a revised delivery approach and strengthened governance, with a clearer plan and leadership model to stabilise delivery. These actions are focused on restoring control and improving delivery confidence over the coming year.

Schedule: Compared to financial year 24/25 Q4, the project's end-date at 25/26 Q4 increased from 31/12/2027 to 30/04/2028. This is primarily due to the following factors: There has been slower progress in development and delivery across projects than anticipated. There are also issues with current resourcing levels to achieve delivery timelines. Detailed replanning is underway to bring confidence to milestone delivery and Go Live dates.

Cost: Compared to financial year 24/25 Q4, the programme's departmentally agreed Whole Life Cost at 25/26 Q4 (measured in £m) remained at 259. However, it is anticipated that the movement of delivery timelines to the right, and addressing the under resourcing of the programme will result in the need for additional funds to complete the programme. This will be quantified in the next version of the Business Case being submitted late summer 2026.

Source: NISTA Major Projects Annual Report 2025-26 (data)

Rating: Compared to financial year 23/24-Q4, the Infrastructure Project Authority's Delivery Confidence Assessment rating at 24/25-Q4 remained at AMBER. This is primarily due to the following factors‚ The Programme remains amber. We have moved into delivery phase of the programme and have made significant progress in 24/25 through transitioning DfT legacy shared services, and people to HMRC Unity Business Services in June 24, and onboarding of our technology delivery partner (Deloitte) and software provider (SAP) in November 2024. This has enabled us to mobilise our delivery projects, complete discovery work and start detailed design. Over the last year we have focused on building capability for the next stage, mitigating risks to support delivery and build strong, trusted relationships across our stakeholders and partners. We have appointed a new Programme Director, as well as Process and User Experience and Workforce design leads. In 2025-26 we will complete detailed design and build testing ahead of deployment of our first key projects of HR and Payroll. Although there are challenges ahead, we are well positioned for success.

Schedule: Compared to financial year 23/24-Q4, the project's end-date at 24/25-Q4 increased from 31/03/2027 to 31/12/2027. This is primarily due to the following factors: Our current planning assumption is that we will complete the programme and stand up the full HMRC led shared service function (people and systems) by the end of Q1 27/28 for HMRC and Department for Transport, with MHCLG and Maritime and Coastguard Agency (MCA) joining in late 2027. This is in line with the shared services strategy for government and reflects a reasonable period for transition and hypercare.

Cost: Compared to financial year 23/24-Q4, the project's departmentally agreed Whole Life Cost at 24/25-Q4 (measured in £m) decreased from 437 to 259. This is primarily due to the following factors‚ In the second iteration of the Unity Programme Business Case (PBC) approved by Chief Secretary to the Treasury (CST) in October 2024, whole-life costs reduced from £437m (approved Oct 23) to £259m. The reductions primarily relate to negotiations of actual cost of licences and system integration following a lengthy procurement process, certainty around cost of transformation and increased maturity of programme delivery.

Source: NISTA Annual Report 2024-25 (data)

Rating: Compared to financial year 22/23-Q4, the Infrastructure Project Authority's Delivery Confidence Assessment rating at 23/24-Q4 decreased from Red to Amber. This is primarily due to the following factors. The Programme remains amber. We have moved into delivery phase of the programme and have made significant progress in procuring our technology delivery partner and software provider. We have moved into formal implementation for June 24 (when DfT legacy shared services, and people move to HMRC Unity Business Services). _x000D_ Unity Business Services is now established in HMRC and Unity Technical Services (supporting services through the programme and beyond). We will continue to work to embed and evolve services as we deliver. We continue building programme delivery capability. We have renewed engagement with our programme delivery partner, appointed a senior delivery lead and have started recruitment for a new programme director. Next year (2024-25) remains a key delivery year for the programme. Although there are challenges ahead, we are positioned for success.

Schedule: Compared to financial year 22/23-Q4, the project's end-date at 23/24-Q4 increased from 2026-12-31 to 2027-03-31. This is primarily due to the following factors. Our current planning assumption is that we will complete the programme and stand up the full HMRC led shared service function (people and systems) by the end of 2026 for HMRC and Department for Transport, with Department for Levelling up Housing and Communities joining in 2026/27. This is in line with the shared services strategy for government.

Cost: Compared to financial year 22/23-Q4, the project's departmental-agree Whole Life Cost at 23/24-Q4 increased from 214m. to 437m. This is primarily due to the following factors. The programme's previous GMPP annual return reported outline costs covering an 11-year period. The next iteration includes enhanced cost information and covers a period of 15 years to align with other clusters as requested by Cabinet Office.

Source: IPA Annual Report 2023-24 (data)