Subject to parliamentary approval of the supplementary estimate, the HM Revenue & Customs total DEL will be decreased by £500,000 from £3,706,842,000 to £3,706,342,000. Within the total DEL change, the impact on resources and capital are as set out in the following table:
Voted | Non-voted | Voted | Non-voted | Total | |
|---|---|---|---|---|---|
Resource DEL | 37,771 | -38,271 | 3,311,284 | 425,976 | 3,737,260 |
Of which: | |||||
Administration Budget1 | 37,771 | -38,271 | 3,586,418 | 79,437 | 3,665,855 |
Capital | 2,415 | -2,415 | 211,549 | - | 211,549 |
Less Depreciation2 | - | - | -242,467 | - | -242,467 |
Total DEL | 40,186 | -40,686 | 3,280,366 | 425,976 | 3,706,342 |
1The total of 'Administration Budget' figures may well be greater than total resource DEL, due to the definitions overlapping. 2Depreciation, 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 from:
A transfer of £500,000 administration costs to the Cabinet Office Security and Intelligence Agencies, as HMRC’s share of funding Information Assurance Activities.
The take up of £38,335,000 non-voted Departmental Unallocated Provision as voted administration costs to facilitate improvements to key operational activities (DEL neutral).
A decrease in voted DEL of £64,000 with respect to administration cash leasing costs under International Financial Reporting Standards, which transfer to non-voted DEL (DEL neutral).
The change in the administration budget arises from the specific administration items detailed in the resource element above.
The change in the capital element of DEL arises from:
The take up of £2,415,000 non-voted Departmental Unallocated Provision as voted capital costs to facilitate improvements to key operational activities (DEL neutral).