SINGLE CUSTOMS PLATFORM

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‚ Single Customs Platform (SCP) is currently rated Amber, primarily due to ongoing work to ensure Customs Declaration Service (CDS) can deliver a long term sustainable CDS Service and improved customer experience. An Infrastructure Project Authority (IPA) led review (January 2025); and an Internal Audit review (March 2025) both identified work was required to develop SCP plans to transition and close the programme. SCP is addressing and progressing both review recommendations, in conjunction with an Independent Peer Review planned for June 2025. SCP will report progress.

Schedule: Compared to financial year 23/24-Q4, the project's end-date at 24/25-Q4 increased from 31/03/2025 to 31/03/2027. This is primarily due to the following factors‚ Single Customs Platform (SCP) has identified the need to reframe its programme delivery for a further 2 years, to ensure there is a sustainable Customs Declaration Service (CDS) in place, for the longer term. SCP needs to move from being a largely functional focus, that has existed to date, and create a need to invest in the CDS Service. The programme has performed an extensive prioritisation exercise to target outcome achievement. To transition CDS to Business as Usual the programme needs to increase confidence of the CDS long-term ability to meet future requirements of HMRC, and broader HM Government border operations.

Cost: Compared to financial year 23/24-Q4, the project's departmentally agreed Whole Life Cost at 24/25-Q4 (measured in £m) increased from 309 to 589. This is primarily due to the following factors‚ The updated Whole Life Cost (WLC) figures now include a further two years 2025/2026 and 2026/2027. This will ensure Customs Declaration Service (CDS) delivers for the longer term. This includes: 1. Addressing CDS performance risks 2. Making CDS cheaper to operate and change 3. Deliver functionality that improves customer journeys and removes burdensome workarounds for both customers and HMRC operational teams 4. Increase tax revenue through revenue loss prevention by delivering Postponed VAT Accounting (Full Validation) functionality.

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 remained at Amber. This is primarily due to the following factors. The programme is currently amber rated, primarily due to the ongoing work required to support the exports migration date in July 2024. Activities include ongoing engagement with internal and external stakeholders, ensuring mitigating actions are taken to address issues through the implementation of monthly IT fixes to steer the programme back towards a green rating.

Schedule: Compared to financial year 22/23-Q4, the project's end-date at 23/24-Q4 remained schedule to finish on 2025-03-31. This is primarily due to the following factors. We are currently on schedule to deliver migration of users to CDS and decommission CHIEF.

Cost: Compared to financial year 22/23-Q4, the project's departmental-agree Whole Life Cost at 23/24-Q4 increased from 243m. to 309m. This is primarily due to the following factors. A stakeholder review on the customer journey has resulted in a major increase in the amount of IT changes needed for the CDS to ensure full functionality, and to enable Exports Migration and decommissioning of the old CHIEF system. There has also been cost increases due to inflation.

Source: IPA Annual Report 2023-24 (data)