Single Customer Account: Accounting Officer Assessment summary
Published 7 August 2023
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It is normal practice for Accounting Officers to scrutinise significant policy proposals or plans of major projects, and then assess whether they measure up to the standards set out in Managing Public Money.
From April 2017, the government committed to make a summary of the key points from these assessments available to Parliament when an Accounting Officer had agreed an assessment of projects within the Government’s Major Projects Portfolio.
Background and context
The Single Customer Account (SCA) programme was formed following the Spring Budget in 2021 and will transform HMRC’s digital services for customers by building a new digital account experience and ‘digital first’ end-to-end services and optimising existing services. The programme will join the existing personal tax account (PTA)/business tax account (BTA) with new functionality to create a single, personalised, intuitive, and relevant digital experience for our customers.
It will deliver much of the core functionality that customers expect from a digital service, such as security and the ability to update personal details, through an iterative build process, based around meeting the customer need. Through ongoing iterations of the SCA, the programme will change the way HMRC does business with its customers.
Regularity
SCA was introduced at Spring Budget in 2021, when the Chancellor announced funding for HMRC to develop a single customer account, and is a key pillar of HMRC’s 2021 Spending Review settlement.
The programme scope falls within HMRC’s statutory functions, and no regulatory changes will be required to deliver the programme.
Propriety
The programme adheres to HMRC’s change lifecycle governance and undertakes appropriate assessments and reporting. The programme uses Agile governance and controls. A programme board, chaired by a suitably experienced and empowered Senior Responsible Owner (SRO), is established as the main decision-making authority and key stakeholder representation is in place.
The programme became part of the Government Major Projects Portfolio in December 2021. Following HMRC’s most recent approval of the business case in December 2022, an HM Treasury (HMT) Approval Point took place in January 2023. An Infrastructure and Projects Authority (IPA) Gateway 0 Review was held in January 2023, receiving an Amber delivery confidence assessment, which reflects the current position of the programme and its deliveries. Following HMT’s approval, the programme will continue to provide HMT with regular updates on progress against its plan.
Value for money
The programme has followed HM Treasury’s Green Book guidance. Value for money has been assessed via an options appraisal where a wide range of options have been considered in response to the spending objectives outlined within the programme business case to identify the preferred way forward. The preferred option will achieve the full potential for our customer experience that helps achieve our ambitions to deliver more real time services and support HMRC’s drive to reduce the tax gap.
Feasibility
Following the IPA Review the programme currently stands at an overall deliverability confidence rating of Amber. There are robust programme management and governance practices in place to assure and monitor plans and progress, with action being taken when it is appropriate to do so, to identify then mitigate potential risks.
Agile methodology has been selected as the optimal project management approach. The Agile family of project management methodologies are widely accepted as best practice and broadly accepted as industry standard. Agile will allow the programme to deliver value in small, consumable increments. Requirements, plans, and results are evaluated continuously so the programme team can respond to change quickly.
Conclusion
As the Accounting Officer for HMRC, I have considered my assessment of the SCA programme and on balance, the proposal is value for money and deliverable. I have therefore approved it as of [date of approval]. I have prepared this document to set out the key points which informed my decision.
If any of these factors change materially during the lifetime of this programme, I undertake to prepare a revised assessment, setting out my assessment of them. 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.
Signature:
Date of signing: 4 July 2023