This is an HTML version of an attachment to the Freedom of Information request 'HMRC's Use of Consulting Companies'.

Central Policy 
Teresa Chance 
Information Policy and Disclosure 
100 Parliament Street 
London  SW1A 2BQ 
David Baker 
By email to 
020 7147 3253 
 [FOI #104569 email]  
020 7147 0666 
2 March 2012 
Our ref 
FOI 1188/12 
[email address]
Your ref 
Dear Mr Baker 
Request for Information under the Freedom of Information Act 2000 
I refer to your request dated 3 February 2012, for the following information: 
For each of the last 3 tax years and the period from 1 April 2011 to the present time 
please let me know: 
a) how many different "consulting Companies" carried out work for HMRC 
b) the full Companies House registered names of these "consulting companies?" 
c) how much was paid to each of these "consulting companies" 

HMRC engages advisory firms in a variety of roles, typically consultancy but also in other 
areas.  We use these firms where there is a need to buy in skills or expertise; typically this is 
when we do not have the necessary skills internally or where a different external expert 
opinion on complex issues is required.   
Consultancy/advisory services are generally engaged to help us in one of two areas: 
technology or business/management consultancy.  HMRC has carried out targeted activity in 
a number of key areas and fully implemented the austerity measures introduced by the 
current government in May 2010.    
To aid our delivery of some of the major programmes and initiatives we require technological 
and external experts that we do not have ‘in-house’.  Where this need is identified we 
continue to actively manage the engagement and use of these advisory firms in whichever 
capacity we are using them. 
Information is available in large print, audio and Braille formats.   
Text Relay service prefix number – 18001  
FOI 1188 12 D Baker Response
Sue Walton 

I can confirm that HMRC holds information that falls within the description specified in your 
request.  However, we estimate that the cost of complying with your request in its entirety 
would exceed the appropriate limit of £600. The appropriate limit is specified in regulations 
and for central government is set at £600. This represents the estimated cost of one person 
spending 3½ working days determining if the department holds the information. This 
includes locating, retrieving and extracting the information.  Although the fees limit is 
engaged, we are providing most of the information you have requested to be helpful. 
The most resource intensive parts of your request are: 
a) Providing data for the year 2010/11.  During the 2010/11 period, HMRC made changes to 
the categorisation of consultancy spend on our systems.  As a result, we are unable to 
provide the information you have requested for that period.  To provide this information 
would require us to cross check individual transactions to establish whether they should be 
counted as inside or outside the scope of your request.  This information is not being 
provided to you.   
c) Providing the full Companies House registered names of these consulting companies. 
Companies House information is not centrally held but may be held on individual customer 
records.  We have, instead, provided you with the name that is held on our commercial / 
purchasing systems.  
A copy of the remaining information which can be disclosed for 2008/9, 2009/10 and 
2011/12 is attached.   
Please note the figures for the financial year 2011-12 have not been audited and 
may be subject to change 
Total spend on consulting companies may be different to information previously 
published due to misposted items. 
You have requested information about consulting companies.  Where the name of a 
company is the name of an individual, we have not provided that name, because to 
do so would breach the data protection principles.  For completeness, we have 
included a summary figure for consultancy spend with individuals / companies with 
names which identify individuals.  These are identified by a solid black box in the 
‘Vendor’ column of the attached excel workbook.     
If you are not happy with this reply you may request a review by writing to HMRC FOI Team, 
Room 1C/25, 100 Parliament Street London SWIA 2BQ or email 
[email address]. You must request a review within 2 months of the date of this 
letter. It would assist our review if you set out which aspects of the reply concern you and 
why you are dissatisfied.  
If you are not content with the outcome of an internal review, you may apply directly to the 
Information Commissioner for a decision. The Information Commissioner will not usually 
consider a case unless you have exhausted the internal review procedure provided by 
HMRC. He can be contacted at The Information Commissioner’s Office, Wycliffe House, 
Water Lane, Wilmslow, Cheshire SK9 5AF. 
Yours sincerely 
Teresa Chance