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Reviewing the effectiveness of the current offshore penalties regime

H M REVENUE & CUSTOMS

This public procurement record has 2 releases in its history.

AwardUpdate

20 Jul 2023 at 08:46

Award Notice
Award

19 Jul 2023 at 09:56

Award Notice
Summary of the contracting process

The contracting process for the public procurement tender titled "Reviewing the effectiveness of the current offshore penalties regime" was initiated by HM Revenue & Customs (HMRC) in the services industry category. The procurement stage is completed, with a total contract value of £198,000 GBP. The procurement method used was selective, involving a call-off from a dynamic purchasing system. The tender had a tender period ending on June 2, 2023, and a contract period from July 3, 2023, to July 2, 2024, with the delivery address in postal code M3 5BS.

This tender presents an opportunity for businesses specialised in research services to engage with HMRC in evaluating and potentially reforming the offshore penalties regime. Small and medium-sized enterprises (SMEs) are particularly encouraged to participate. By understanding the impact of the penalty regime on compliance and disclosure behaviours, businesses can contribute to narrowing the tax gap and supporting HMRC's tax collection efforts. The successful bidder, KANTAR PUBLIC UK LIMITED, will work closely with HMRC to inform future operational compliance activities and communication campaigns aimed at enhancing compliance and deterrence in offshore tax matters.

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Notice Information

Notice Title

Reviewing the effectiveness of the current offshore penalties regime

Notice Description

HMRC has introduced various offshore penalties over the last decade to deter offshore non-compliance. In that time, HMRC raised over 14,000 offshore penalties in relation to 7,000 cases. However, the introduction of international transparency frameworks such as the Common Reporting Standard (CRS), and the increased ability for HMRC to obtain and share taxpayer data, has changed the landscape significantly. HMRC is increasingly using third party data for nudges and prompts, and trialling sharing data directly with taxpayers and agents. To help assess whether the current penalty regime is still appropriate or would benefit from reform, HMRC needs to understand the impact the regime has on deterring potential non-compliance and incentivising disclosures. The proposed research is intended to address several evidence gaps and will directly inform: 1. Reform of the offshore penalty regime. This may take the form of simplification (up to and including abolition) of the current regime. This research will ensure that the reform process considers the evidence for improving compliance through the offshore penalty regime, rather than simply updating the penalty rules. In turn, this will narrow the tax gap, ensuring that the penalty regime contributes to HMRC's efforts to collect the right amount of tax 2. Operational compliance activity, such as digital nudges and compliance campaigns to encourage customers to disclose unreported offshore income 3. Future communications campaigns to raise awareness of the offshore penalty regime and maximise its deterrence effect

Notice Details

Publication & Lifecycle

Open Contracting ID
ocds-b5fd17-160437ab-07c1-4727-894b-a5a8073d87a2
Publication Source
Contracts Finder
Latest Notice
https://www.contractsfinder.service.gov.uk/Notice/d85ab7cc-6ff8-470f-b5c5-57523d5e43f7
Current Stage
Award
All Stages
Award

Procurement Classification

Notice Type
Award Notice
Procurement Type
Dynamic
Procurement Category
Services
Procurement Method
Selective
Procurement Method Details
Call-off from a dynamic purchasing system
Tender Suitability
SME
Awardee Scale
Large

Common Procurement Vocabulary (CPV)

CPV Divisions

73 - Research and development services and related consultancy services

CPV Codes

73110000 - Research services

Notice Value(s)

Tender Value
£198,000 £100K-£500K
Lots Value
Not specified
Awards Value
£198,000 £100K-£500K
Contracts Value
Not specified

Notice Dates

Publication Date
20 Jul 20232 years ago
Submission Deadline
1 Jun 2023Expired
Future Notice Date
Not specified
Award Date
25 Jun 20232 years ago
Contract Period
2 Jul 2023 - 2 Jul 2024 1-2 years
Recurrence
Not specified

Notice Status

Tender Status
Complete
Lots Status
Not Specified
Awards Status
Active
Contracts Status
Not Specified

Buyer & Supplier

Contracting Authority (Buyer)

Main Buyer
H M REVENUE & CUSTOMS
Contact Name
Available with D3 Tenders Premium →
Contact Email
Available with D3 Tenders Premium →
Contact Phone
Available with D3 Tenders Premium →

Buyer Location

Locality
SALFORD
Postcode
M3 5BS
Post Town
Manchester
Country
England
Major Region (ITL 1)
TLD North West (England)
Basic Region (ITL 2)
TLD3 Greater Manchester
Small Region (ITL 3)
TLD34 Greater Manchester South West
Delivery Location
Not specified
Local Authority
Salford
Electoral Ward
Blackfriars & Trinity
Westminster Constituency
Salford

Supplier Information

Number of Suppliers
1
Supplier Name

KANTAR PUBLIC

Further Information

Open Contracting Data Standard (OCDS)

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The Open Contracting Data Standard (OCDS) is a framework designed to increase transparency and access to public procurement data in the public sector. It is widely used by governments and organisations worldwide to report on procurement processes and contracts. 

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