During the year 2005-06 HMRC spent a total of £106,000,000 on consultancy requirements across the categories of Business, HR, Legal and IT consultancy. At this time the two former departments (HM Customs and Excise and Inland Revenue) were mid-transformation and merging systems and procedures. HMRC accounting function for this period does not enable us to identify the division (directorate) who commissioned the work.
Audited figures for 2006-07 are not available.