HMRC has a goal to modernise its IT infrastructure by 2030. At Spending Review 2025, it received an additional £1.6 billion from 2026–27 to 2028–29 to achieve this. Through this investment, HMRC aims to migrate legacy data stores to a single repository, develop a unique customer record to provide a consolidated view of the data HMRC holds on a taxpayer, and move to a new case management system. The large business directorate has laid out high- level aspirations on how it will make use of these new systems. For example, it aims to improve its early identification of new risks; enhance its use of 25 Qq 62, 65; C&AG’s Report, para 16 and 2.25, Figure 9 26 Qq 62-63 27 Qq 64-65 11 analytical tools and AI to improve risk assessment; and identify and use new data sources. HMRC is currently developing detailed plans of how exactly it will implement these improvements.28