HMRC NORTHERN IRELAND DELIVERY PROGRAMME
HMRC (reports to the Treasury) · HMRC_0164_2223-Q3 · Earlier name: HMRC Northern Ireland Programme (March 2024)
Department page: HM Treasury
| Data as at | Rating | End date | Whole-life cost |
|---|---|---|---|
| March 2024 | Amber (NISTA's independent assessment) | 31 March 2025 | £498m (price basis not stated) |
| March 2025 | Amber (the department's own assessment) | 31 March 2027 | £573.05m (price basis not stated) |
| March 2026 | Amber (the department's own assessment) | 31 March 2027 | £712.9m (in 2024/25 prices) |
Each year’s cost is shown with its price basis. Costs are not compared between years: the March 2024 and March 2025 reports state no price basis, and from March 2026 costs are in 2024/25 prices.
The department’s commentary
This is the department’s own commentary. It may use different prices from the table above, so its figures may not match.
March 2026
Rating: NISTA's Delivery Confidence Assessment rating at 25/26-Q4 is Amber. This is primarily due to the following factors. The programme continues to progress delivery of commitments within the Windsor Framework, as agreed between the UK and the EU. The Amber delivery confidence assessment reflects that the programme is on track to complete delivery of the remaining scope during 2026/27, but there remain some technically complex changes to achieve before closure can be confirmed. Risks to delivery and closure plans are being managed within existing programme and departmental governance.
Schedule: Compared to financial year 24/25-Q4, the project's end-date at 25/26-Q4 remains scheduled to finish on 31/03/2027. This is primarily due to the following factors. Progress continues to be made with delivery against the programme strategic outcomes. Plans/expectations for 2026/27 to deliver the remaining scope and for closure of the programme are on track.
Cost: Compared to financial year 24/25-Q4, the project's departmental-agree Whole Life Cost at 25/26-Q4 increased from £573.05m to £717.7m This is primarily due to the following factors. In April 2025 the programme lifecycle was extended by 2 years, to meet the latest legislative and ongoing commitments, as set out in the business case. The programme is now due to close in April 2027. The additional costs are for IT delivery, resourcing, live service and includes contingency, for the additional period.
March 2025
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 continues to progress delivery of commitments within the Windsor Framework and Union Customs Code, as agreed between the UK and the EU. The Amber delivery confidence assessment is consistent with previous reports, and reflects the overall scale and technical complexity of the programme, with risks that are being managed within existing programme and departmental governance.
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, Substantive progress continues to be made with delivery against the programme strategic outcomes. However, since the 2023/24 transparency data was published, the lifecycle of the programme has been extended by 2 years to 2027 to meet current legislative and on-going commitments and fully deliver the strategic outcomes.
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 498 to 573. This is primarily due to the following factors, The increase is largely driven by changes in legislation that have introduced additional scope and costs and is off-set by lower costs in the original core scope.
Source: NISTA Annual Report 2024-25 (data)
March 2024
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 continues to progress delivery of commitments within the Windsor Framework to legislative timelines agreed between UK and EU. The Amber delivery confidence assessment reflect the overall scale and technical complexity of the programme, with risks that are being managed within existing programme and departmental governance.
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. Substantive progress continues to be made with delivery against the programme strategic outcomes; and our 2024/25 delivery plans are now finalised and are on track.
Cost: Compared to financial year 22/23-Q4, the project's departmental-agree Whole Life Cost at 23/24-Q4 increased from 388m. to 498m. This is primarily due to the following factors. The full lifecycle cost increase is predominantly due to a change in how overhead and non-functional costs are apportioned for projects that are making changes to the Customs Declaration Service. It also includes the additional of costs to deliver new scope requirements, since the Windsor Framework was announced in February 2023. There will be further additional costs for 2024/25 that have not yet been baselined.
Source: IPA Annual Report 2023-24 (data)
Names, figures, dates, ratings and commentary are as the department reported them. Where a rating, cost or date is withheld, the file’s wording is shown. Every major project →