Transparency data
HMRC’s items of expenditure over £25,000: abbreviations and terms
Published 1 January 2010
© Crown copyright 2010
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This publication is available at https://www.gov.uk/government/publications/hmrc-glossary-of-terms-used-in-departmental-spending-over-25000-pages/hmrcs-items-of-expenditure-over-25000-abbreviations-and-terms
1. ‘Department family’ and ‘Entity’ columns
| Spreadsheet Entry | Explanation |
|---|---|
| HMRC | HM Revenue & Customs |
2. ‘Expense type’ column
| Spreadsheet Entry | Explanation |
|---|---|
| 100PS | 100 Parliament Street - an office of HMRC in London shared with HM Treasury, managed separately from the main STEPS contract (see below) |
| Affinity | Charges passed through to HMRC by DWP for IT service provision provided to HMRC by their IT supplier. Primarily in relation to legacy IT systems still within the DWP IT estate |
| Affinity Data Centre | Charges passed through to HMRC by DWP for IT Network and data centre provision provided to HMRC by their IT supplier. Primarily in relation to legacy IT systems still within the DWP IT estate |
| Aff / Metro Supp tel | Charges passed through to HMRC by DWP for telephony provision provided to HMRC by their supplier |
| Affinity s/ware enh | Charges passed through to HMRC by DWP for changes to an IT service sponsored by HMRC but delivered by their IT supplier. Primarily in relation to legacy IT systems still within the DWP IT estate |
| AW | Accommodation works; either major or minor (min), structural or non-structural |
| CHURN | Relates to the movement of furniture |
| Collab | Collaboration |
| Credt Crd Comm Chrge | Credit Card Commission Charges |
| CSH / CHQ | Cash or cheque, for example paid to tax credit claimant. Entries featuring this abbreviation generally refer to the cost of processing cash or cheque transactions |
| CSR | Civil Service Resourcing - a directorate of HMRC |
| Data output prod | Data output production & other IT services |
| Debt coll serv | Debt collection services |
| Dept | Department or Departmental |
| EDI | Electronic data interchange |
| Enfmt | Enforcement |
| FUP | Facilities Unitary Payment – accommodation charges payable for the STEPS estates contract (see below) |
| Gov Bank Serv Charge | Government Banking Service Charges |
| GovDept Serv(VAT Ex) | Government departments services (Vat Exempt) |
| Govt | Government |
| GSI | Government Secure Internet |
| H/W | Hardware Support or purchase of IT Hardware |
| IR | Inland Revenue (a legacy reference on a finance system; applies to HMRC now) |
| IT | Information Technology |
| LT | A reference to “Lean Team”; this now applies to HMRC’s Pacesetter programme |
| M/fiche viewer accs | Microfiche viewer access |
| Mgmt | Management |
| Next Day Del. Closed | Next Day Delivery Courier Service (Closed Network) |
| Next Day Del. Open | Next Day Delivery Courier Service (Open Network) |
| Nat Pst Del Ser NVAT | National postal delivery services (Non Vat Recoverable) |
| Nat Pst Del Ser(VAT) | National postal delivery services (Vat Recoverable) |
| NI | National Insurance (Contributions) |
| NI | Northern Ireland |
| NICS | National Insurance Contributions |
| NTC | New Tax Credits |
| OGD | Other Government Department |
| OHS | Occupational Health Service |
| PFI | Private Finance Initiative |
| PO | Post Office |
| PRIME | Private Sector Resource Initiative for Management of the Estate – the Department for Work and Pensions’ equivalent of HMRC’s STEPS contract (see below) |
| Prof bodies subs | Professional Bodies Subscriptions |
| Pub | Publication(s) |
| Rec / recov / recvbrl (and similar) | Recoverable – normally used to indicate Value Added Tax recovery status on some items |
| S/W | Software support or IT Software purchases |
| Sec eqpt | Security Equipment |
| Serv | Service or Services |
| Sol’s Off / Sol’s (and similar) | Solicitor’s Office – a directorate of HMRC |
| STEPS | Strategic Transfer of Estate to the Private Sector – the main contract overseeing much of HMRC’s estate |
| STK / NSTK (or similar) | Stock or non-stock, e.g. leaflets and booklets |
| Sys Software Maint | System Software Maintenance |
| TNT | A postal services supplier |
| Unitary Charges (or chrg) | Accommodation charges paid for private finance initiatives other than the STEPS contract (see above) |
| VAT | Value Added Tax |
| VOA | Valuation Office Agency |
3. ‘Expense area’ column
| Spreadsheet Entry | Explanation |
|---|---|
| CTISA | Corporate Tax, International and Stamps – a directorate of HMRC |
| E&C | Enforcement and Compliance – a group of directorates within HMRC |
| HR | Human Resources – a directorate of HMRC |
| S&ID | Security & Information – a directorate of HMRC |