1.21 This report examines Aspire's performance since 2004, HMRC's management of it and the early steps HMRC has taken to replace it in line with government's new technology policy. We examine:
• Aspire's performance in meeting HMRC's needs (Part Two);
• HMRC's commercial management of the contract (Part Three); and
• HMRC's progress in reforming the contract and developing plans for when it ends in 2017 (Part Four).
1.22 Our audit approach and evidence base are at Appendices One and Two.