ENTERPRISE TAX MANAGEMENT PLATFORM (ETMP)
HMRC (reports to the Treasury) · HMRC_0292_2324-Q3
Department page: HM Treasury
| Data as at | Rating | End date | Whole-life cost |
|---|---|---|---|
| March 2024 | Amber (the department's own assessment) | 31 March 2030 | £290m (price basis not stated) |
| March 2025 | Amber (the department's own assessment) | 31 March 2030 | £443.9m (price basis not stated) |
| March 2026 | Amber (the department's own assessment) | 31 May 2030 | £480.87m (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: The Programme Delivery Confidence Assessment remains Amber, with an improving trajectory and outlook as the Programme's commercial strategy implementation reaches conclusion. In December 25, the Programme awarded a contract to SAP for the provision of Enterprise Tax Management Platform (ETMP) software for the next 10-15 years and the Programme remains on track to appoint a Migration Delivery Partner in May 26. Migration enablement risk remains, centring around transforming the ETMP Application Programme Interface (API) landscape, how the applications interact with each other and reducing the size of the current platform. A Benefits Realisation plan alongside a business change strategy for the programme is maturing alongside identification of opportunities to reduce the delivery costs and will be presented in the next iteration of the Programme Business Case.
Schedule: Compared to financial year 24/25-Q4 the project's end date at 25/26 has increased to 31/05/2030 due to delivery of 12 months Hypercare which is a period of heightened support following go-live.
Cost: Compared to the 2024/25 financial year, the departmentally agreed Whole Life Costs range, approved by TAP (Treasury Approval Point) in November 2025, is £453m - £537m. The increase in costs is primarily driven by an increase in SAP contract duration (from 8-10 years) and a more mature understanding of the scope being delivered across SAP, HMRC and the future Migration Delivery Partner.
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; This is primarily due to the Low-medium maturity of the integrated Programme schedule, to demonstrate confidence of achieving a safe and technically compliant transition to new capabilities by the end of the extended support period (include date). The high complexity and low-medium maturity of the Programme delivery and procurement strategy which will require a multi-vendor approach and niche subject matter expertise in both client side and delivery partner capability. There are also multiple high risk areas centring around the technical enablement and migration, with an improving trajectory and medium maturity of pipeline projects to improve the current service during 25/26. These factors combined give an SRO confidence assessment of Amber.
Schedule: Compared to financial year 23/24-Q4, the project's end-date at 24/25-Q4 remained the same at 31/03/2030. The programme's end-date remains at 24/25-Q4, 31 March 2030.
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 290 to 443.9. This is primarily due to the following factors‚ The previous version of this document estimated whole life costs of £290m for migration for the preferred option. Since then, further work has been carried out to review assumptions and delivery costs in partnership with SAP and Deloitte, which has seen the WLC increase to £443.9m.
Source: NISTA Annual Report 2024-25 (data)
March 2024
Rating: The Senior Responsible Owner's Delivery Confidence Assessment rating at 23/24-Q4 is Amber. This is primarily due to the following factors. The Amber status is due to the programme not yet having decided on the preferred option for delivery and wider understanding of the migration approach. Alongside this there are capability, capacity and whole cost funding concerns. These concerns are being explored through the department's business planning process for 2024/25. In the meantime, regeneration activity for ETMP has delivered for 2023/24 with plans in place to continue during 2024/25.
Schedule: The project's end-date at 23/24-Q4 is 2030-03-31. This is primarily due to the following factors. The programme is made up of two elements, addressing the key concerns with the current platform and to determine the preferred option for delivery, as the current provider is ending mainstream support in 2027. Discussion around the preferred option for delivery continue and the outcome will be included in revised plans and it is expected that the programme will complete by 31st March 2030.
Cost: The project's departmental-agree Whole Life Cost at 23/24-Q4 is 290m. This is primarily due to the following factors. The whole lifecycle costs are made of programme development (Information Technology (IT)) costs. Programme paybill and overhead costs for the period 2022/23 to 2029/30.
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 →