1 We reached our independent conclusions on whether HMRC has got value for money from its Aspire contract with Capgemini after analysing evidence we collected between January 2014 and March 2014.
2 We used an analytical framework with evaluative criteria to consider what outcomes would be optimal from such a contract and what arrangements would be optimal at this moment in preparing for the future. Our audit approach is outlined in Appendix One.
3 We collected our evidence using five main methods.