Subject to parliamentary approval of the Supplementary Estimate, the HM Revenue and Customs total DEL will be increased by £68,529,000 from £4,063,850,000 to £4,132,379,000. Within the total DEL change, the impact on resources and capital are as set out in the following table:
Change New DEL Voted Non-voted Voted Non-voted Total Resource DEL 25,206 46,286 3,703,057 397,623 4,100,680 Of which: Administration Budget* 24,206 46,286 3,982,092 46,286 4,028,378 Near-cash in RDEL* 22,243 46,286 3,378,640 431,771 3,810,411 Capital** - - 241,633 - 241,633 Less Depreciation *** -2,963 - -209,934 - -209,934 Total DEL 22,243 46,286 3,734,756 397,623 4,132,379 *The total of the 'Administration budget' and 'Near-cash in Resource DEL' figures may well be greater than total resource DEL, due to the definitions overlapping. **Capital DEL includes items treated as resource in estimates and accounts but which are treated as Capital DEL in budgets. ***Depreciation, which forms part of resource DEL, is excluded from total DEL since capital DEL includes capital spending and to include depreciation of those assets would lead to double counting.
The change in the resource element of DEL arises primarily from:
A draw down of the Modernisation Fund of £65,741,000 administration near cash to support costs for delivering modernisation and transformation across the Department.
A net increase of £2,797,000 administration non-cash to effect changes under International Financial Reporting Standards (IFRS) where assets are in HMRC's balance sheet in Estimates and Accounts
The draw down of End Year Flexibility of £1,000,000 programme near cash in accordance with the Public Expenditure outturn White paper (CM 7606) to fund expenditure on the Glover Portal.
A transfer of £1,574,000 administration near cash from the Office of Parliamentary Counsel for counsel costs relating to pages of new legislation.
A transfer of £379,000 administration near cash from the Northern Ireland Executive for work relating to the aggregates levy.
The change in the administration budget arises from the specific administration items detailed in the resource element above.