BUILDING OUR FUTURE LOCATIONS PROGRAMME

Government Transformation and Service Delivery

Record date: 31 March 2026

Whole-life cost: £2.8bn
Published schedule: 05/01/2016 – 05/04/2031
NISTA delivery confidence: Not disclosed
Senior responsible owner: Louis C Roberts

What the project is for

HMRC’s locations strategy, announced in 2015, is key to enabling a modern tax and customs administration. The programme transforms HMRC’s estate to enable the organisation to operate from strategically important locations that support both government’s priorities and HMRC’s delivery. Our people will work in large, modern regional centres, regional offices and a London Headquarters from which we can better deliver our services. Our long-term offices are being sited in locations where HMRC can recruit, retain and develop a talented workforce, equipped with the digital infrastructure and flexible workspace needed to support and motivate our people.

Departmental delivery commentary

The programme’s Delivery Confidence Assessment improved from Amber to Green following a National Infrastructure and Service Transformation Authority (NISTA) review in July 2025. This reflects strong confidence in the programme’s governance, capability and delivery approach. In April 2026, the programme moved from NISTA GMPP reporting to Major Project status, with assurance now led by HMRC. The programme continues to secure and deliver long‑term locations that retain critical skills, minimise redundancies and rehire costs, and provide best value for money—supporting HMRC’s long‑term workforce sustainability and operational effectiveness.

Schedule

Compared to financial year 24/25-Q4, the programme's end-date at 25/26-Q4 remained the same - 05/04/2031. Whilst the current assumption remains that the Locations Programme will close in 2030/31, the programme continues to undertake rigorous planning to ensure a smooth, well‑coordinated programme closure that protects delivery confidence and organisational readiness.

Cost

The programme was originally planned to complete within 10 years but is now expected to run for 15 years. In 2018/19, the business case was updated and the Whole Life Costs (WLC) were extended to a 25-year period, in line with industry standards. This approach has been used consistently in all subsequent business cases. As a result of the longer programme duration, the discounted HM Treasury WLC increased, but it remains within the overall WLC envelope set out in the original programme.

Benefits

The programme's Benefits at 25/26-Q4 remain in line with the departmental baseline. Monetised benefits represent estate running cost savings as a result of exiting legacy estate and moving into new offices.