On the basis of a report by the Comptroller and Auditor General, we took evidence from the Department for Transport (the Department) and High Speed Two Limited (HS2 Ltd) on the current state of the High Speed Two (HS2) programme.1 The Department is the programme’s sponsor, responsible for funding and overseeing delivery. HS2 Ltd, an arm’s–length body of the department, is responsible for delivering an operational railway.2