The Aspire contract between HMRC and Capgemini is the government's largest technology contract accounting for 84% of HMRC's total spend on information and communications technology (ICT). HMRC let this contract in 2004 for ten years, but extended it in 2007 for a further 3 years to 2017. The main sub-contractors under the contract are Fujitsu and Accenture. The Aspire contractors maintain and, where necessary, replace ICT hardware and software and carry out new technology projects. The Aspire contract has delivered certainty and continuity over the past decade but it is frustrating that HMRC is still unable to properly assess the value and risks attached to a long-term contract of this nature and therefore unable to evaluate this approach against current Government approaches. The Aspire contract conflicts with current government policy on how departments should buy technology. In 2010, the Cabinet Office announced that long-term contracts with a prime supplier do not deliver optimal levels of innovation, value for money or pace of change. In 2014, the Cabinet Office announced new rules to limit the value, length and structure of ICT contracts. These state that no contract should exceed £100 million; that no single supplier should provide both services and systems integration to the same area of government; and that existing contracts should not be extended without a compelling case. This is based on the view that smaller contracts should allow many more companies to bid, including SMEs, and provide an increase in competition which is expected to drive down costs. HMRC has agreed to move to the new model for commissioning and providing this ICT infrastructure without challenging the view of the potential impact these changes could have on the accuracy and timeliness of collecting tax revenue.