When we last reported on government shared services in 2016, we recommended that the then current strategy should be supported by a realistic and complete business case that was updated regularly.12 This is in line with HM Treasury guidance that all major programmes and projects considered by the Cabinet Office should be supported by a comprehensive business case.13 Without a business case, important aspects such as governance, costs and benefits risk being poorly articulated, all of which undermines the chance of success.14