Revenue and Customs: Standards

HMRC’s Transformation Roadmap was published on 21^st July 2025. The roadmap sets out HMRC’s plans to transform the tax and customs systems over the spending review period and its longer-term ambitions. HMRC published a Transformation Roadmap Update on 2nd July 2026. The updateset out the progress delivering HMRC’s priorities as set out in the Transformation Roadmap:https://www.gov.uk/government/publications/hmrc-transformation-roadmap-progress-update-2026

In 2025 to 2026 HMRC met the vast majority of its Transformation Roadmap commitments for the year. Progress included reaching 78% of customer interactions through automated or digital self-serve channels in 2025 to 2026, compared with around 65% in 2020 to 2021; introducing MTD for Income Tax for sole traders and landlords with income over £50,000 in April 2026; and enhancing the Child Benefit service so that eligible customers can now pay the High Income Child Benefit Charge through their Pay as You Earn (PAYE) tax code.

Value for money is a core consideration throughout the lifecycle of HMRC's transformation activity. HMRC's Accounting Officer is responsible for ensuring that expenditure represents value for money and that programmes deliver their intended benefits. Delivery, costs and benefits are assessed throughout implementation, with major programmes subject to regular review and assurance to ensure that investment continues to provide value for taxpayers and supports the priorities set out in the Transformation Roadmap.

The HMRC Board, chaired by the Financial Secretary to the Treasury, provides strategic oversight of the Transformation Roadmap. Supported by its sub-committees, the Board scrutinises progress, costs, benefits realisation and delivery risks, helping to ensure that the Roadmap is delivered effectively.