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Exceptions to Cross-Government moratoria on spend in HMRC

Publisher
HM Revenue and Customs
Updated
18 June 2026
Topic
Government spending

Summary

This dataset is a list of those items of spend that have been allowed in HM Revenue & Customs (HMRC) since the announcement (24 May 2010) of initially five cross-government moratoria: ICT spend above £1m; Advertising & Marketing; consultancy; Property leases & lease extensions; and Civil Service recruitment.

There are currently spending controls in:

  • Property
  • Advertising
  • Commercial
  • Digital and Technology
  • Facilities management
  • Contingent labour

HMRC publishes details of approved expenditure in areas limited by spending controls, on a quarterly basis.

Data links

Link Format Preview Updated
Contingent labour: July 2025 to September 2025 CSV Preview 29/1/2026
Exceptions to spending controls: July 2025 to September 2025 CSV Preview 29/1/2026
Contingent labour: April 2025 to June 2025 CSV Preview 25/9/2025
Exceptions to spending controls: April 2025 to June 2025 CSV Preview 25/9/2025
Contingent labour: January 2025 to March 2025 CSV Preview 26/6/2025
Exceptions to spending controls: January 2025 to March 2025 CSV Preview 26/6/2025
Contingent labour: October 2024 to December 2024 CSV Preview 26/6/2025
Exceptions to spending controls: October 2024 to December 2024 CSV Preview 26/6/2025
Contingent labour: July 2024 to September 2024 CSV Preview 17/12/2024
Exceptions to spending controls: July 2024 to September 2024 CSV Preview 17/12/2024
Contingent labour: April 2024 to June 2024 CSV Preview 10/10/2024
Exceptions to spending controls: April 2024 to June 2024 CSV Preview 10/10/2024
Contingent labour: January 2024 to March 2024 CSV Preview 10/10/2024
Exceptions to spending controls: January 2024 to March 2024 CSV Preview 10/10/2024
Contingent labour: October 2023 to December 2023 CSV Preview 21/3/2024
Exceptions to spending controls: October 2023 to December 2023 CSV Preview 21/3/2024
Contingent labour: July 2023 to September 2023 CSV Preview 14/12/2023
Exceptions to spending controls: July 2023 to September 2023 CSV Preview 14/12/2023
Contingent labour: April 2023 to June 2023 CSV Preview 19/10/2023
Exceptions to spending controls: April 2023 to June 2023 CSV Preview 19/10/2023
Contingent Labour: January 2023 to March 2023 CSV Preview 20/7/2023
Exceptions to spending controls: January 2023 to March 2023 CSV Preview 20/7/2023
Contingent Labour: October 2022 to December 2022 CSV Preview 20/7/2023
Exceptions to spending controls: October 2022 to December 2022 CSV Preview 20/7/2023
Contingent Labour: July 2022 to September 2022 CSV Preview 20/7/2023
Exceptions to spending controls: July 2022 to September 2022 CSV Preview 20/7/2023
Contingent Labour: April 2022 to June 2022 CSV Preview 29/9/2022
Property: April 2022 to June 2022 CSV Preview 29/9/2022
Digital: April 2022 to June 2022 CSV Preview 29/9/2022
IT: April 2022 to June 2022 CSV Preview 29/9/2022
Advertising, marketing and communications: April 2022 to June 2022 CSV Preview 29/9/2022
Commercial: April 2022 to June 2022 CSV Preview 29/9/2022
Exceptions to spending controls: April 2022 to June 2022 XLSX 29/9/2022
Property: January 2022 to March 2022 CSV Preview 14/7/2022
Facilities management: January 2022 to March 2022 CSV Preview 14/7/2022
Digital and technology: January 2022 to March 2022 CSV Preview 14/7/2022
Consultancy: January 2022 to March 2022 CSV Preview 14/7/2022
Commercial: January 2022 to March 2022 CSV Preview 14/7/2022
Advertising and marketing: January 2022 to March 2022 CSV Preview 14/7/2022
Exceptions to spending controls: January 2022 to March 2022 XLSX 14/7/2022
Property: October to December 2021 CSV Preview 31/3/2022
Facilities management: October to December 2021 CSV Preview 31/3/2022
Digital and technology: October to December 2021 CSV Preview 31/3/2022
Consultancy: October to December 2021 CSV Preview 31/3/2022
Commercial: October to December 2021 CSV Preview 31/3/2022
Advertising and marketing: October to December 2021 CSV Preview 31/3/2022
Exceptions to spending controls: October to December 2021 XLSX 31/3/2022
Property: July to September 2021 CSV Preview 27/1/2022
Facilities management: July to September 2021 CSV Preview 27/1/2022
Digital and technology: July to September 2021 CSV Preview 27/1/2022
Consultancy: July to September 2021 CSV Preview 27/1/2022
Commercial: July to September 2021 CSV Preview 27/1/2022
Advertising and marketing: July to September 2021 CSV Preview 27/1/2022
Exceptions to spending controls: July to September 2021 XLSX 27/1/2022
Property: April to June 2021 CSV Preview 21/10/2021
Facilities management: April to June 2021 CSV Preview 21/10/2021
Digital and technology: April to June 2021 CSV Preview 21/10/2021
Consultancy: April to June 2021 CSV Preview 21/10/2021
Commercial: April to June 2021 CSV Preview 21/10/2021
Advertising and marketing: April to June 2021 CSV Preview 21/10/2021
Exceptions to spending controls: April to June 2021 XLSX 21/10/2021
Property: January to March 2021 CSV Preview 21/10/2021
Facilities management: January to March 2021 CSV Preview 21/10/2021
Digital and technology: January to March 2021 CSV Preview 21/10/2021
Consultancy: January to March 2021 CSV Preview 21/10/2021
Commercial: January to March 2021 CSV Preview 21/10/2021
Advertising and marketing: January to March 2021 CSV Preview 21/10/2021
Exceptions to spending controls: January to March 2021 XLSX 21/10/2021
Property: October to December 2020 CSV Preview 7/5/2021
Facilities management: October to December 2020 CSV Preview 7/5/2021
Digital and technology: October to December 2020 CSV Preview 7/5/2021
Consultancy: October to December 2020 CSV Preview 7/5/2021
Commercial: October to December 2020 CSV Preview 7/5/2021
Advertising and Marketing: October to December 2020 CSV Preview 7/5/2021
Exceptions to spending controls: October to December 2020 XLSX 7/5/2021
Property: July-Sep 2020 CSV Preview 4/2/2021
Facilities management: July-Sep 2020 CSV Preview 4/2/2021
Digital and technology: July-Sep 2020 CSV Preview 4/2/2021
Consultancy: July-Sep 2020 CSV Preview 4/2/2021
Commercial: July-Sep 2020 CSV Preview 4/2/2021
Advertising and Marketing: July-Sep 2020 CSV Preview 4/2/2021
Exceptions to spending controls: July-Sep 2020 XLSX 4/2/2021
Recruitment: Apr-June 2020 CSV Preview 29/10/2020
Property: Apr-June 2020 CSV Preview 29/10/2020
Facilities management: Apr-June 2020 CSV Preview 29/10/2020
Digital and technology: Apr-June 2020 CSV Preview 29/10/2020
Consultancy: Apr-June 2020 CSV Preview 29/10/2020
Commercial: Apr-June 2020 CSV Preview 29/10/2020
Advertising and Marketing: Apr-June 2020 CSV Preview 29/10/2020
Exceptions to spending controls: Apr-June 2020 XLSX 29/10/2020
Recruitment: Jan-Mar 2020 CSV Preview 2/7/2020
Property: Jan-Mar 2020 CSV Preview 2/7/2020
Facilities management: Jan-Mar 2020 CSV Preview 2/7/2020
Digital and technology: Jan-Mar 2020 CSV Preview 2/7/2020
Consultancy: Jan-Mar 2020 CSV Preview 2/7/2020
Commercial: Jan-Mar 2020 CSV Preview 2/7/2020
Advertising and Marketing: Jan-Mar 2020 CSV Preview 2/7/2020
Exceptions to spending controls: Jan-Mar 2020 XLSX 2/7/2020
Recruitment: Oct-Dec 2019 CSV Preview 14/5/2020
Property: Oct-Dec 2019 CSV Preview 14/5/2020
Facilities management: Oct-Dec 2019 CSV Preview 14/5/2020
Digital and technology: Oct-Dec 2019 CSV Preview 14/5/2020
Consultancy: Oct-Dec 2019 CSV Preview 14/5/2020
Commercial: Oct-Dec 2019 CSV Preview 14/5/2020
Advertising and Marketing: Oct-Dec 2019 CSV Preview 14/5/2020
Exceptions to spending controls: Oct-Dec 2019 XLSX 14/5/2020
Recruitment: July-Sep 2019 CSV Preview 23/1/2020
Property: July-Sep 2019 CSV Preview 23/1/2020
ICT: July-Sep 2019 CSV Preview 23/1/2020
Facilities management: July-Sep 2019 CSV Preview 23/1/2020
Consultancy: July-Sep 2019 CSV Preview 23/1/2020
Commercial: July-Sep 2019 CSV Preview 23/1/2020
Advertising and Marketing: July-Sep 2019 CSV Preview 23/1/2020
Exceptions to spending controls: July-Sep 2019 XLSX 23/1/2020
Recruitment: Apr-June 2019 CSV Preview 11/10/2019
Property: Apr-June 2019 CSV Preview 11/10/2019
ICT: Apr-June 2019 CSV Preview 11/10/2019
Facilities management: Apr-June 2019 CSV Preview 11/10/2019
Consultancy: Apr-June 2019 CSV Preview 11/10/2019
Commercial: Apr-June 2019 CSV Preview 11/10/2019
Advertising and Marketing: Apr-June 2019 CSV Preview 11/10/2019
Exceptions to spending controls: Apr-June 2019 XLSX 11/10/2019
Recruitment: Jan-Mar 2019 CSV Preview 25/7/2019
Property: Jan-Mar 2019 CSV Preview 25/7/2019
ICT: Jan-Mar 2019 CSV Preview 25/7/2019
Facilities management: Jan-Mar 2019 CSV Preview 25/7/2019
Consultancy: Jan-Mar 2019 CSV Preview 25/7/2019
Commercial: Jan-Mar 2019 CSV Preview 25/7/2019
Advertising and Marketing: Jan-Mar 2019 CSV Preview 25/7/2019
Exceptions to spending controls: Jan-Mar 2019 XLSX 25/7/2019
Recruitment: Oct-Dec 2018 CSV Preview 22/3/2019
Property: Oct-Dec 2018 CSV Preview 22/3/2019
ICT: Oct-Dec 2018 CSV Preview 22/3/2019
Facilities management: Oct-Dec 2018 CSV Preview 22/3/2019
Consultancy: Oct-Dec 2018 CSV Preview 22/3/2019
Commercial: Oct-Dec 2018 CSV Preview 22/3/2019
Advertising & Marketing: Oct-Dec 2018 CSV Preview 22/3/2019
Exceptions to spending controls: Oct-Dec 2018 XLSX 22/3/2019
Recruitment: July-Sep 2018 CSV Preview 22/3/2019
Property: July-Sep 2018 CSV Preview 22/3/2019
ICT: July-Sep 2018 CSV Preview 22/3/2019
Facilities management: July-Sep 2018 CSV Preview 22/3/2019
Consultancy: July-Sep 2018 CSV Preview 22/3/2019
Commercial: July-Sep 2018 CSV Preview 22/3/2019
Advertising & Marketing: July-Sep 2018 CSV Preview 22/3/2019
Exceptions to spending controls: July-Sep 2018 XLSX 22/3/2019
Facilities management: Apr-June 2018 CSV Preview 19/12/2018
Commercial: Apr-June 2018 CSV Preview 19/12/2018
Recruitment: Apr-June 2018 CSV Preview 19/12/2018
Property: Apr-June 2018 CSV Preview 19/12/2018
ICT: Apr-June 2018 CSV Preview 19/12/2018
Consultancy: Apr-June 2018 CSV Preview 19/12/2018
Advertising & Marketing: Apr-June 2018 CSV Preview 19/12/2018
Exceptions to spending controls: Apr-June 2018 XLS 19/12/2018
Facilities management: Jan-March 2018 CSV Preview 25/10/2018
Commercial: Jan-March 2018 CSV Preview 25/10/2018
Recruitment: Jan-March 2018 CSV Preview 25/10/2018
Property: Jan-March 2018 CSV Preview 25/10/2018
ICT: Jan-March 2018 CSV Preview 25/10/2018
Consultancy: Jan-March 2018 CSV Preview 25/10/2018
Advertising & Marketing: Jan-March 2018 CSV Preview 25/10/2018
Exceptions to spending controls: Jan-March 2018 XLS 25/10/2018
Facilities management: Oct-Dec 2017 CSV Preview 25/10/2018
Commercial: Oct-Dec 2017 CSV Preview 25/10/2018
Recruitment: Oct-Dec 2017 CSV Preview 25/10/2018
Property: Oct-Dec 2017 CSV Preview 25/10/2018
ICT: Oct-Dec 2017 CSV Preview 25/10/2018
Consultancy: Oct-Dec 2017 CSV Preview 25/10/2018
Advertising & Marketing: Oct-Dec 2017 CSV Preview 25/10/2018
Exceptions to spending controls: Oct-Dec 2017 XLS 25/10/2018
Commercial: July-Sep 2017 CSV Preview 25/10/2018
Recruitment: July-Sep 2017 CSV Preview 25/10/2018
Property: July-Sep 2017 CSV Preview 25/10/2018
ICT: July-Sep 2017 CSV Preview 25/10/2018
Consultancy: July-Sep 2017 CSV Preview 25/10/2018
Advertising & Marketing : July-Sep 2017 CSV Preview 25/10/2018
Exceptions to spending controls: July-Sep 2017 XLS 25/10/2018
Consultancy : Apr - Jun 2017 CSV Preview 14/12/2017
Recruitment : Apr - Jun 2017 CSV Preview 14/12/2017
Property : Apr - Jun 2017 CSV Preview 14/12/2017
ICT : Apr - Jun 2017 CSV Preview 14/12/2017
Advertising & Marketing : Apr - Jun 2017 CSV Preview 14/12/2017
Exceptions to Cross-Government moratoria : Apr - Jun 2017 XLS 14/12/2017
Consultancy : Jan - Mar 2017 CSV Preview 14/12/2017
Recruitment : Jan - Mar 2017 CSV Preview 14/12/2017
Property : Jan - Mar 2017 CSV Preview 14/12/2017
ICT : Jan - Mar 2017 CSV Preview 14/12/2017
Advertising & Marketing : Jan - Mar 2017 CSV Preview 14/12/2017
Exceptions to Cross-Government moratoria : Jan - Mar 2017 XLS 14/12/2017
Consultancy : Oct- Dec 2016 CSV Preview 14/12/2017
Recruitment : Oct- Dec 2016 CSV Preview 14/12/2017
Property : Oct- Dec 2016 CSV Preview 14/12/2017
ICT : Oct- Dec 2016 CSV Preview 14/12/2017
Advertising & Marketing : Oct- Dec 2016 CSV Preview 14/12/2017
Exceptions to Cross-Government moratoria : Oct- Dec 2016 XLS 14/12/2017
Consultancy : July - Sep 2016 CSV Preview 5/7/2017
Recruitment : July - Sep 2016 CSV Preview 5/7/2017
Property : July - Sep 2016 CSV Preview 5/7/2017
ICT : July - Sep 2016 CSV Preview 5/7/2017
Advertising & Marketing : July - Sep 2016 CSV Preview 5/7/2017
Exceptions to Cross-Government moratoria : July - Sep 2016 XLS 5/7/2017
Consultancy : Apr - Jun 2016 CSV Preview 9/11/2016
Recruitment : Apr - Jun 2016 CSV Preview 9/11/2016
Property : Apr - Jun 2016 CSV Preview 9/11/2016
ICT : Apr - Jun 2016 CSV Preview 9/11/2016
Advertising & Marketing : Apr - Jun 2016 CSV Preview 9/11/2016
Exceptions to Cross-Government moratoria : Apr - Jun 2016 XLS 9/11/2016
Consultancy : Jan - Mar 2016 CSV Preview 14/7/2016
Recruitment : Jan - Mar 2016 CSV Preview 14/7/2016
Property : Jan - Mar 2016 CSV Preview 14/7/2016
ICT : Jan - Mar 2016 CSV Preview 14/7/2016
Advertising & Marketing : Jan - Mar 2016 CSV Preview 14/7/2016
Exceptions to Cross-Government moratoria : Jan - Mar 2016 XLS 14/7/2016
Consultancy : Oct - Dec 2015 CSV Preview 17/3/2016
Recruitment : Oct - Dec 2015 CSV Preview 17/3/2016
Property : Oct - Dec 2015 CSV Preview 17/3/2016
ICT : Oct - Dec 2015 CSV Preview 17/3/2016
Advertising & Marketing : Oct - Dec 2015 CSV Preview 17/3/2016
Exceptions to Cross-Government moratoria : Oct - Dec 2015 XLS 17/3/2016
Consultancy : Jul - Sep 2015 CSV Preview 17/12/2015
Recruitment : Jul - Sep 2015 CSV Preview 17/12/2015
Property : Jul - Sep 2015 CSV Preview 17/12/2015
ICT : Jan - Jul - Sep 2015 CSV Preview 17/12/2015
Advertising & Marketing : Jul - Sep 2015 CSV Preview 17/12/2015
Exceptions to Cross-Government moratoria : Jul - Sep 2015 XLS 17/12/2015
Consultancy : Apr - Jun 2015 CSV Preview 25/9/2015
Recruitment : Apr - Jun 2015 CSV Preview 25/9/2015
Property : Apr - Jun 2015 CSV Preview 25/9/2015
ICT : Jan - Apr - Jun 2015 CSV Preview 25/9/2015
Advertising & Marketing : Apr - Jun 2015 CSV Preview 25/9/2015
Exceptions to Cross-Government moratoria : Apr - Jun 2015 XLS 25/9/2015
Consultancy : Jan - Mar 2015 CSV Preview 20/7/2015
Recruitment : Jan - Mar 2015 CSV Preview 20/7/2015
Property : Jan - Mar 2015 CSV Preview 20/7/2015
ICT : Jan - Mar 2015 CSV Preview 20/7/2015
Advertising & Marketing : Jan - Mar 2015 CSV Preview 20/7/2015
Exceptions to Cross-Government moratoria : Jan - Mar 2015 XLS 20/7/2015
Consultancy : Oct - Dec 2014 CSV Preview 6/3/2015
Recruitment : Oct - Dec 2014 CSV Preview 6/3/2015
Property : Oct - Dec 2014 CSV Preview 6/3/2015
ICT : Oct - Dec 2014 CSV Preview 6/3/2015
Advertising & Marketing : Oct - Dec 2014 CSV Preview 6/3/2015
Exceptions to Cross-Government moratoria : Oct - Dec 2014 XLS 6/3/2015
Consultancy : Jul - Sept 2014 CSV Preview 5/12/2014
Recruitment : Jul - Sept 2014 CSV Preview 5/12/2014
Property : Jul - Sept 2014 CSV Preview 5/12/2014
ICT : Jul - Sept 2014 CSV Preview 5/12/2014
Advertising & Marketing : Jul - Sept 2014 CSV Preview 5/12/2014
Exceptions to Cross-Government moratoria : Jul - Sept 2014 XLS 5/12/2014
Consultancy : Apr - Jun 2014 CSV Preview 12/9/2014
Recruitment : Apr - Jun 2014 CSV Preview 12/9/2014
Property : Apr - Jun 2014 CSV Preview 12/9/2014
ICT : Apr - Jun 2014 CSV Preview 12/9/2014
Advertising & Marketing : Apr - Jun 2014 CSV Preview 12/9/2014
Exceptions to Cross-Government moratoria : Apr - Jun 2014 XLS 12/9/2014
Consultancy : Jan - Mar 2014 CSV Preview 6/6/2014
Recruitment : Jan - Mar 2014 CSV Preview 6/6/2014
Property : Jan - Mar 2014 CSV Preview 6/6/2014
ICT : Jan - Mar 2014 CSV Preview 6/6/2014
Advertising & Marketing : Jan - Mar 2014 CSV Preview 6/6/2014
Exceptions to Cross-Government moratoria : Jan - Mar 2014 XLS 6/6/2014
Consultancy : Oct – Dec 2013 CSV Preview 28/2/2014
Recruitment : Oct – Dec 2013 CSV Preview 28/2/2014
Property : Oct – Dec 2013 CSV Preview 28/2/2014
ICT : Oct – Dec 2013 CSV Preview 28/2/2014
Advertising & Marketing : Oct – Dec 2013 CSV Preview 28/2/2014
Exceptions to Cross-Government moratoria Oct – Dec 2013 XLS 28/2/2014
Consultancy : July – Sept 2013 CSV Preview 29/11/2013
Recruitment : July – Sept 2013 CSV Preview 29/11/2013
Property : July – Sept 2013 CSV Preview 29/11/2013
ICT : July – Sept 2013 CSV Preview 29/11/2013
Advertising & Marketing : July – Sept 2013 CSV Preview 29/11/2013
Exceptions to Cross-Government moratoria July – Sept 2013 XLS 29/11/2013
Consultancy : April – June 2013 CSV Preview 6/9/2013
Recruitment : April – June 2013 CSV Preview 6/9/2013
Property : April – June 2013 CSV Preview 6/9/2013
ICT : April – June 2013 CSV Preview 6/9/2013
Advertising & Marketing : April – June 2013 CSV Preview 6/9/2013
Exceptions to Cross-Government moratoria April – June 2013 XLS 6/9/2013
HMRC exceptions to the Government spending moratorium WEBSITE CONTAINING DATA FILES 31/5/2013
Exceptions to Cross-Government moratoria January – March 2013 XLS 31/5/2013
Exceptions to Cross-Government moratoria October – December 2012 XLS 4/3/2013
Exceptions to Cross-Government moratoria April – Sept 2012 XLS 23/11/2012
Exceptions to Cross-Government moratoria January – March 2012 XLS 13/7/2012
Exceptions to Cross-Government moratoria on spend in HMRC Jun - Oct 2010 XLS 16/12/2010
Exceptions to Cross-Government moratoria October – December 2011 XLS 16/12/2010
Exceptions to Cross-Government moratoria November 2010 – September 2011 XLS 16/12/2010

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