Exceptions to the government spending moratorium: 1 July 2014 to 30 September 2014
This document sets out where HM Revenue & Customs (HMRC) has spent money in cases where it has been cost effective or necessary to make exceptions to the moratorium.
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Government departments have been exercising tighter controls on expenditure as part of a spending freeze (moratorium) in five key areas: consulting, property, Information and Communication Technology (ICT), recruitment, and advertising or marketing.