Collection

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 2013
Last updated 31 October 2024 + show all updates
  1. Published 'HMRC spending over £25,000, September 2024'.

  2. Published 'HMRC: spending over £25,000, August 2024'.

  3. Published 'HMRC spending over £25,000, July 2024'.

  4. Published 'HMRC spending over £25,000, June 2024'.

  5. Published 'HMRC spending over £25,000, April 2024' and 'HMRC spending over £25,000, May 2024'.

  6. Published 'HMRC spending over £25,000, March 2024'.

  7. Published 'HMRC spending over £25,000, February 2024'.

  8. Published 'HMRC spending over £25,000, January 2024'.

  9. Published 'HMRC spending over £25,000, December 2023'.

  10. Published 'HMRC spending over £25,000, November 2023'.

  11. Published 'HMRC spending over £25,000, October 2023'.

  12. Published 'HMRC spending over £25,000, September 2023'.

  13. Published 'HMRC spending over £25,000, August 2023'.

  14. Published 'HMRC spending over £25,000, July 2023'.

  15. Published 'HMRC spending over £25,000, June 2023'.

  16. Published 'HMRC spending over £25,000, May 2023'.

  17. Published 'HMRC spending over £25,000, April 2023'.

  18. Published 'HMRC spending over £25,000, March 2023.'

  19. Published 'HMRC: spending over £25,000, February 2023'.

  20. Published 'HMRC spending over £25,000, January 2023

  21. Added 'HMRC spending over £25,000, December 2022'.

  22. Published 'HMRC spending over £25,000, November 2022

  23. Published 'HMRC spending over £25,000, October 2022'

  24. Published 'HMRC spending over £25,000, September 2022'.

  25. Published 'HMRC spending over £25,000, August 2022'.

  26. Published 'HMRC spending over £25,000, July 2022'.

  27. Published 'HMRC spending over £25,000, June 2022'.

  28. Published 'HMRC spending over £25,000, May 2022'.

  29. Published 'HMRC spending over £25,000, April 2022'.

  30. Published 'HMRC spending over £25,000, March 2022'.

  31. Published 'HMRC spending over £25,000, February 2022'.

  32. Published 'HMRC spending over £25,000, January 2022'.

  33. Published 'HMRC spending over £25,000, December 2021'.

  34. Published 'HMRC spending over £25,000, November 2021'.

  35. Published 'HMRC spending over £25,000, October 2021'.

  36. Published 'HMRC spending over £25,000, September 2021'.

  37. Published 'HMRC spending over £25,000, August 2021'.

  38. Published 'HMRC spending over £25,000, July 2021'.

  39. Published 'HMRC spending over £25,000, June 2021'.

  40. Published 'HMRC spending over £25,000, May 2021'.

  41. Published 'HMRC spending over £25,000, April 2021'.

  42. Published 'HMRC spending over £25,000, March 2021'.

  43. Published 'HMRC spending over £25,000, February 2021'.

  44. Published 'HMRC spending over £25,000, January 2021'.

  45. Published 'HMRC spending over £25,000, December 2020'.

  46. Published 'HMRC spending over £25,000, November 2020'.

  47. Published ‘HMRC spending over £25,000, October 2020’.

  48. Published ‘HMRC spending over £25,000, September 2020’.

  49. Published ‘HMRC spending over £25,000, August 2020’.

  50. Published ‘HMRC spending over £25,000, July 2020’.

  51. Published ‘HMRC spending over £25,000, June 2020’.

  52. Published ‘HMRC spending over £25,000, May 2020’.

  53. Published ‘HMRC spending over £25,000, April 2020’.

  54. Published 'HMRC spending over £25,000, March 2020'.

  55. Published 'HMRC spending over £25,000, February 2020'.

  56. Published 'HMRC spending over £25,000, January 2020'.

  57. Published 'HMRC spending over £25,000, December 2019'.

  58. Published 'HMRC spending over £25,000, November 2019'.

  59. Data updated to include October 2019.

  60. Data updated to include September 2019.

  61. Data updated to include August 2019.

  62. Data updated to include July 2019.

  63. Data updated to include June 2019.

  64. Data updated to include May 2019.

  65. Data updated to include April 2019.

  66. Data updated to include March 2019.

  67. Data updated to include February 2019.

  68. Data updated to include January 2019.

  69. Data updated to include December 2018.

  70. Data updated to include November 2018.

  71. Data updated to include October 2018.

  72. Data updated to include September 2018.

  73. Data updated to include August 2018.

  74. Data updated to include July 2018.

  75. Data updated to include June 2018

  76. Data updated to include May 2018

  77. Data updated to include April 2018

  78. Data updated to include March 2018

  79. Data updated to include February 2018

  80. Data updated to include January 2018

  81. Data updated to include December 2017

  82. Data updated to include November 2017

  83. Data updated to include October 2017

  84. Data updated to include September 2017

  85. Data updated to include August 2017

  86. Data updated to include July 2017

  87. Data updated to include June 2017

  88. Data updated to include May 2017

  89. Data updated to include March 2017 and April 2017

  90. Data updated to include February 2017

  91. Data updated to include January 2017

  92. Data updated to include December 2016, November 2016 spend updated to include transaction previously under review

  93. Data updated to include November 2016

  94. Data updated to include October 2016

  95. Data updated to include September 2016

  96. Data updated to include August 2016

  97. Data updated to include July 2016

  98. Data updated to include June 2016

  99. Data updated to include May 2016

  100. Data updated to include April 2016

  101. Data updated to include March 2016

  102. Data updated to include February 2016

  103. Data updated to include January 2016

  104. Data updated to include December 2015

  105. Data updated to include November 2015

  106. Data updated to include October 2015

  107. Data updated to include September 2015

  108. Data updated to include August 2015

  109. Data updated to include July 2015

  110. Data updated to include June 2015

  111. Data updated to include May 2015

  112. Data updated to include April 2015

  113. Data updated to include March 2015

  114. Data updated to include February 2015

  115. Data updated to include January 2015

  116. Data updated to include December 2014

  117. Data updated to include November 2014

  118. Data updated to include September 2014 and October 2014

  119. Data updated to include August 2014

  120. Data updated to include July 2014

  121. Data updated to include June 2014

  122. Data updated to include May 2014

  123. Data updated to include April 2014

  124. Data updated to include March 2014

  125. Data updated to include February 2014

  126. Data updated to include January 2014

  127. Data updated to include December 2013

  128. Updated to include November 2013 data

  129. Publication of September 2013 data

  130. First published.