Question to the HM Treasury:

To ask His Majesty's Government, further to the Written Statement by the Exchequer Secretary to the Treasury on 5 November (HCWS188), what assessment they have made of whether (1) Deloitte, and (2) IBM, have met the requirements of their Single Trade Window contract with HMRC; and what is the status of the formal dispute resolution process between HMRC and Deloitte.

Following the decision to pause work on the Single Trade Window, HMRC is working with its delivery partner to assess the impact of this decision on existing contracts, including an assessment of delivery to date. There is no formal dispute resolution process running.