HMRC NORTHERN IRELAND DELIVERY PROGRAMME

Information and Communications Technology (ICT)

Record date: 31 March 2026

Whole-life cost: £712.9m
Published schedule: 01/04/2022 – 31/03/2027
NISTA delivery confidence: Not disclosed
Senior responsible owner: Sarah Hartley

What the project is for

The Northern Ireland Delivery Programme (NIDP) was established in April 2022 to continue delivery of HMRC policy and legislative commitments for Northern Ireland, following the United Kingdom's exit from the European Union.  It includes delivery of the changes to HMRC systems to enable HMRC and businesses to operate within the terms of the Windsor Framework.   It is a 5-year programme that is due to close by April 2027. 

Departmental delivery commentary

NISTA's Delivery Confidence Assessment rating at 25/26-Q4 is Amber. This is primarily due to the following factors.  The programme continues to progress delivery of commitments within the Windsor Framework, as agreed between the UK and the EU.  The Amber delivery confidence assessment reflects that the programme is on track to complete delivery of the remaining scope during 2026/27, but there remain some technically complex changes to achieve before closure can be confirmed. Risks to delivery and closure plans are being managed within existing programme and departmental governance. 

Schedule

Compared to financial year 24/25-Q4, the project's end-date at 25/26-Q4 remains scheduled to finish on 31/03/2027. This is primarily due to the following factors.  Progress continues to be made with delivery against the programme strategic outcomes. Plans/expectations for 2026/27 to deliver the remaining scope and for closure of the programme are on track.

Cost

Compared to financial year 24/25-Q4, the project's departmental-agree Whole Life Cost at 25/26-Q4 increased from £573.05m to £717.7m This is primarily due to the following factors. In April 2025 the programme lifecycle was extended by 2 years, to meet the latest legislative and ongoing commitments, as set out in the business case. The programme is now due to close in April 2027. The additional costs are for IT delivery, resourcing, live service and includes contingency, for the additional period.

Benefits

Compared to financial year 24/25-Q4, the project departmentally agreed Benefits at 25/26-Q4 (measured in £m) remained at 0. This is primarily due to the following factors. This is unchanged from when the business case was first baselined and reflects that the programme is managing changes to customs and indirect tax systems to comply with policy and legislative requirements. 