a HMRC must urgently show how it will ensure its technology will meet its business responsibilities and risk appetite, as well as the Cabinet Office policy. Technology is at the heart of HMRC's operation. Its technology strategy must fit with government objectives as well as its own risk appetite, structure and objectives as it digitises more services.
b HMRC should increase its control over ICT operational performance. As HMRC moves to a new operating model, Capgemini will become less accountable for performance. HMRC must be ready to respond by taking more control of ICT performance.
c HMRC should urgently invest in its operational, technical and commercial skills. HMRC recognises that it needs new skills. It has not yet set out the full implications or quantified the cost or time needed to move from a long-term outsourced contract to a more dynamic, multi-sourced and self-managed model. HMRC's capability needs are unlikely to be met solely through developing existing staff. It needs to recruit or procure new commercial and technical capability. The market for these resources is highly competitive.
d HMRC should develop contingency plans as part of its risk management approach. HMRC has had limited success in reforming Aspire to meet the government's new technology policy. It must work quickly to achieve its objectives by the end of the Aspire contract in 2017. Replacing Aspire is challenging, with wide-scale operational risk. During the three-year transition period HMRC will have many competing priorities. It should develop contingency plans and agree them with the HMRC board and the Cabinet Office.
e HMRC should continue working with the Cabinet Office to ensure the skills and resources are in place to make this change; which is critical to the government's wider technology and digital strategy. The scale of HMRC's business and dependence on technology is such that its experience in remodelling its ICT provision will help to define the market of future ICT suppliers to government. If it meets its aims, HMRC will have a pool of skills and experience from which other government departments can draw in implementing their technology and digital strategies.