Corporate report

Accounting Officer Assessment Summary: Border Systems Transition Programme

Published 1 November 2021

It is normal practice for Accounting Officers to scrutinise significant policy proposals or plans to start, or vary major projects, and assess whether they measure up to the standards set out in HM Treasury’s Managing Public Money guidelines. From April 2017, the government has committed to make a summary of the key points from these assessments available to Parliament when an Accounting Officer has agreed an assessment of a project within the Government Major Projects Portfolio (GMPP).

Background and context

The Protocol on Ireland/Northern Ireland (NIP) exists to ensure that the progress made by the people of Northern Ireland (NI) in the 23 years since the Belfast (Good Friday) Agreement is secured into the future. The Protocol was designed as a practical solution to avoiding a hard border on the island of Ireland, whilst ensuring that the United Kingdom (UK), including NI, could leave the European Union (EU) as a whole, and protect the integrity of the EU’s single market.

The Border Systems Transition Programme (BSTP) made changes to existing UK IT systems such as Customs Handling of Import and Export Freight (CHIEF) and Customs Declaration Service (CDS), products and processes; and introduced new systems and services to support government policy objectives at the UK Border. This included preparing the UK/HMRC for the end of the transition period (Release 1) on 31 December 2020 and the implementation of full Border Controls from 1 January 2022. BSTP had approval to spend £74.6 million for 2020 to 2021.

The programme adhered to HM Treasury’s Managing Public Money guidance. The programme satisfied the criteria for GMPP status and completed Quarter 4 (January to March) reporting for 2020 to 2021 in accordance with the GMPP timeframes.

Clear governance processes were established between internal stakeholders and these were used for programme management and funding within the delivery construct. The Programme has met its quarterly GMPP reporting requirements and exited GMPP at the end of quarter 4 of 2020 to 2021. An assessment of the programme’s progress has been published in the 2021 GMPP annual report.

Following the successful delivery of Release 1 for the end of the European Union Transition Period (31 December 2020), Borders & Trade Delivery Group (BTDG) considered lessons learned. BTDG revised their delivery model to one that gives greater focus to the end-to-end journeys and places an even greater emphasis on the role of the customer. Customs Transformation is replaced with new Delivery Directorates that focus on imports, exports and Transit end to end journeys; and customer strategies that sit across these for traders, hauliers, intermediaries, ports and the rest of the supply chain.

The programmes that were within the old Customs Transformation Directorate, including BSTP, closed at the end of March 2021 as a result of the restructuring and residual scope has transferred to new Great Britain (GB) and Northern Ireland (NI) Delivery Directorates within the new Borders & Trade Release 2 Programme business case.

Regularity

BSTP was part of HMRC’s work to implement the NIP, which became UK law under the EU Withdrawal Agreement Act 2020. The programme did not require any additional legislation and complied with Parliamentary requirements for the control of expenditure, with Programme funds being applied only to the extent and for the purposes authorised by Parliament. The programme spend received relevant HMT approvals.

Propriety

The BSTP complied with Parliamentary requirements for the control of expenditure, with funds being applied only to the extent and for the purposes authorised by Parliament.

Value for money

Value for money has been assessed in an options appraisal in the Programme Business Case. The agreed preferred option enabled smooth operation of customs processes to regulate and manage the movement of freight following the UK’s exit from the EU. The Programme laid the foundations for the future strategic reforms supporting HM Government’s border ambitions of stripping out complexity, reducing administrative burdens on business and releasing resources through improved and streamlined processes.

Supporting the continued flow of trade supports the UK economy and by facilitating trade within the internal UK market helps to preserve the Union of Great Britain and Northern Ireland. Therefore, based on the benefit to the wider economy and given this is a priority for government, I deem this expenditure to be value for money.

Feasibility

The Programme leadership, supported by delivery partners, had the skills and experience needed to achieve the project deliverables within the required timeframe. The Programme has delivered against plan and has been subject to independent assurance reviews conducted by the Infrastructure & Projects Authority (IPA). Following completion of the programme the IPA concluded that the programme was ready to close and exit GMPP at the end of Quarter 4 of 2020 to 2021.

Conclusion

As the Accounting Officer for HMRC I have considered my assessment of the Border Systems Transition Programme and on balance the programme was value for money and deliverable. I approved the Accounting Officer Assessment as of 14 October 2021. I have prepared this summary to set out the key points which informed my decision. This summary will be published on the government’s website (GOV.UK). Copies will be deposited in the Library of the House of Commons and sent to the Comptroller and Auditor General and Treasury Officer of Accounts.

Accounting Officer’s name: Jim Harra, Chief Executive HM Revenue and Customs.

Date of signing: 14 October 2021