HMRC: spending over £25,000
All data on departmental spending over £25,000.
HM Revenue and Customs (HMRC) publishes details of all departmental spending over £25,000 for each month.
You can read a list of abbreviations and terms used by HMRC when recording spend with suppliers.
Explanations of headings used in the data:
Amounts
Invoice amounts are shown as positive (debit) values. Credit Note/Memo amounts are shown as negative (credit) values and are preceded by a minus sign (‘-‘). All figures shown are gross amounts paid inclusive of Value Added Tax (VAT).
Date column
Dates are payment dates; in this instance the date when the expense posting to the Trade Creditor account is cleared down by payment.
Expense type
Entries in this column are ‘Material Group’ descriptions defined within HMRC’s ERP (Enterprise Resource Planning) system. This is the greatest level of detail (lowest level of granularity) that any commercial purchase is described in within the ERP system. Although limited by system text field length restrictions, this field information provides the most detailed description of the goods/services purchased and also provides for data collection/comparison/interrogation month-on-month from one period to the next.
Line amounts less than £25,000
HM Treasury guidance states: ‘If a single invoice has been coded to multiple expense types, and/or expense areas the value shown should be the amount paid against each individual expense types/expense area combination, even where each entry at this level may be less than £25,000.’
In line with this, our report discloses paid invoice expenditure where the gross value of the entire invoice is greater than £25,000 and breaks this down into separate invoice lines where more than one expense type/expense area is involved resulting in some entries with line amount less than £25,000.
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Updates to this page
Published 27 September 2013Last updated 28 November 2024 + show all updates
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Published 'HMRC spending over £25,000, October 2024'.
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Published 'HMRC spending over £25,000, September 2024'.
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Published 'HMRC: spending over £25,000, August 2024'.
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Published 'HMRC spending over £25,000, July 2024'.
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Published 'HMRC spending over £25,000, June 2024'.
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Published 'HMRC spending over £25,000, April 2024' and 'HMRC spending over £25,000, May 2024'.
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Published 'HMRC spending over £25,000, March 2024'.
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Published 'HMRC spending over £25,000, February 2024'.
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Published 'HMRC spending over £25,000, January 2024'.
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Published 'HMRC spending over £25,000, December 2023'.
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Published 'HMRC spending over £25,000, November 2023'.
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Published 'HMRC spending over £25,000, October 2023'.
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Published 'HMRC spending over £25,000, September 2023'.
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Published 'HMRC spending over £25,000, August 2023'.
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Published 'HMRC spending over £25,000, July 2023'.
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Published 'HMRC spending over £25,000, June 2023'.
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Published 'HMRC spending over £25,000, May 2023'.
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Published 'HMRC spending over £25,000, April 2023'.
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Published 'HMRC spending over £25,000, March 2023.'
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Published 'HMRC: spending over £25,000, February 2023'.
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Published 'HMRC spending over £25,000, January 2023
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Added 'HMRC spending over £25,000, December 2022'.
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Published 'HMRC spending over £25,000, November 2022
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Published 'HMRC spending over £25,000, October 2022'
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Published 'HMRC spending over £25,000, September 2022'.
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Published 'HMRC spending over £25,000, August 2022'.
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Published 'HMRC spending over £25,000, July 2022'.
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Published 'HMRC spending over £25,000, June 2022'.
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Published 'HMRC spending over £25,000, May 2022'.
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Published 'HMRC spending over £25,000, April 2022'.
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Published 'HMRC spending over £25,000, March 2022'.
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Published 'HMRC spending over £25,000, February 2022'.
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Published 'HMRC spending over £25,000, January 2022'.
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Published 'HMRC spending over £25,000, December 2021'.
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Published 'HMRC spending over £25,000, November 2021'.
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Published 'HMRC spending over £25,000, October 2021'.
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Published 'HMRC spending over £25,000, September 2021'.
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Published 'HMRC spending over £25,000, August 2021'.
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Published 'HMRC spending over £25,000, July 2021'.
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Published 'HMRC spending over £25,000, June 2021'.
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Published 'HMRC spending over £25,000, May 2021'.
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Published 'HMRC spending over £25,000, April 2021'.
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Published 'HMRC spending over £25,000, March 2021'.
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Published 'HMRC spending over £25,000, February 2021'.
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Published 'HMRC spending over £25,000, January 2021'.
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Published 'HMRC spending over £25,000, December 2020'.
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Published 'HMRC spending over £25,000, November 2020'.
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Published ‘HMRC spending over £25,000, October 2020’.
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Published ‘HMRC spending over £25,000, September 2020’.
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Published ‘HMRC spending over £25,000, August 2020’.
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Published ‘HMRC spending over £25,000, July 2020’.
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Published ‘HMRC spending over £25,000, June 2020’.
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Published ‘HMRC spending over £25,000, May 2020’.
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Published ‘HMRC spending over £25,000, April 2020’.
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Published 'HMRC spending over £25,000, March 2020'.
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Published 'HMRC spending over £25,000, February 2020'.
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Published 'HMRC spending over £25,000, January 2020'.
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Published 'HMRC spending over £25,000, December 2019'.
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Published 'HMRC spending over £25,000, November 2019'.
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Data updated to include October 2019.
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Data updated to include September 2019.
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Data updated to include December 2018.
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Data updated to include March 2017 and April 2017
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Data updated to include December 2016, November 2016 spend updated to include transaction previously under review
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Data updated to include November 2016
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Data updated to include December 2014
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Data updated to include September 2014 and October 2014
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Data updated to include December 2013
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Updated to include November 2013 data
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Publication of September 2013 data
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First published.