Notice Information
Notice Title
Understanding the population of Company Owner Managers (COMs)' research
Notice Description
A Company Owner Manager (COM) is a shareholder and director of their company: they control the affairs of the company and perform duties with a view to making profit. COMs typically pay themselves fully or partially in dividends, reducing the amount of tax they pay as an individual. The IFS has identified COMs as the single fastest growing labour market group. Tax motivated incorporation has been highlighted as a fiscal risk by the OBR as the lower effective tax rates that COMs pay pose a risk to the tax base and revenue sustainability. COMs cannot be identified in HMRC data - advice to ministers is currently underpinned by uncertain assumptions. External research to understand the population of COMs will transform the quality of the analysis and advice for ministers on COMs, and inform future options to protect the tax base. To ensure policy teams in HMRC and HMT can provide robust, high-quality advice to ministers in the future, HMRC will undertake a survey of companies to understand the population of COMs, including the ways in which they are remunerated for their work in the company.
Notice Details
Publication & Lifecycle
- Open Contracting ID
- ocds-b5fd17-30cb64d1-4979-45a8-beb8-2546a2d153b6
- Publication Source
- Contracts Finder
- Latest Notice
- https://www.contractsfinder.service.gov.uk/Notice/7e33b5b4-b89c-48ab-aa75-d50eae4b68da
- 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
- Not specified
- Awardee Scale
- Large
Common Procurement Vocabulary (CPV)
- CPV Divisions
73 - Research and development services and related consultancy services
-
- CPV Codes
73210000 - Research consultancy services
Notice Value(s)
- Tender Value
- £167,575 £100K-£500K
- Lots Value
- Not specified
- Awards Value
- £167,575 £100K-£500K
- Contracts Value
- Not specified
Notice Dates
- Publication Date
- 3 Apr 20232 years ago
- Submission Deadline
- 16 Jan 2023Expired
- Future Notice Date
- Not specified
- Award Date
- 28 Mar 20232 years ago
- Contract Period
- 28 Mar 2023 - 23 Sep 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
Further Information
Notice Documents
-
https://www.contractsfinder.service.gov.uk/Notice/7e33b5b4-b89c-48ab-aa75-d50eae4b68da
3rd April 2023 - Awarded contract notice on Contracts Finder
Open Contracting Data Standard (OCDS)
View full OCDS Record for this contracting process
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.
{
"tag": [
"compiled"
],
"id": "ocds-b5fd17-30cb64d1-4979-45a8-beb8-2546a2d153b6-2023-04-03T10:36:07+01:00",
"date": "2023-04-03T10:36:07+01:00",
"ocid": "ocds-b5fd17-30cb64d1-4979-45a8-beb8-2546a2d153b6",
"language": "en",
"initiationType": "tender",
"tender": {
"id": "CW86418",
"title": "Understanding the population of Company Owner Managers (COMs)' research",
"description": "A Company Owner Manager (COM) is a shareholder and director of their company: they control the affairs of the company and perform duties with a view to making profit. COMs typically pay themselves fully or partially in dividends, reducing the amount of tax they pay as an individual. The IFS has identified COMs as the single fastest growing labour market group. Tax motivated incorporation has been highlighted as a fiscal risk by the OBR as the lower effective tax rates that COMs pay pose a risk to the tax base and revenue sustainability. COMs cannot be identified in HMRC data - advice to ministers is currently underpinned by uncertain assumptions. External research to understand the population of COMs will transform the quality of the analysis and advice for ministers on COMs, and inform future options to protect the tax base. To ensure policy teams in HMRC and HMT can provide robust, high-quality advice to ministers in the future, HMRC will undertake a survey of companies to understand the population of COMs, including the ways in which they are remunerated for their work in the company.",
"status": "complete",
"classification": {
"scheme": "CPV",
"id": "73210000",
"description": "Research consultancy services"
},
"items": [
{
"id": "1",
"deliveryAddresses": [
{
"countryName": "United Kingdom"
}
]
}
],
"minValue": {
"amount": 128950,
"currency": "GBP"
},
"value": {
"amount": 167575,
"currency": "GBP"
},
"procurementMethod": "selective",
"procurementMethodDetails": "Call-off from a dynamic purchasing system",
"tenderPeriod": {
"endDate": "2023-01-16T13:00:00Z"
},
"contractPeriod": {
"startDate": "2023-03-29T00:00:00+01:00",
"endDate": "2024-09-29T23:59:59+01:00"
},
"suitability": {
"sme": false,
"vcse": false
},
"mainProcurementCategory": "services"
},
"parties": [
{
"id": "GB-GOR-D25",
"name": "H M Revenue & Customs",
"identifier": {
"legalName": "H M Revenue & Customs",
"scheme": "GB-GOR",
"id": "D25"
},
"address": {
"streetAddress": "2 Dearmans Place,",
"locality": "Salford,",
"postalCode": "M3 5BS",
"countryName": "England"
},
"contactPoint": {
"name": "Ibrahim Mulla",
"email": "ibrahim.mulla@hmrc.gov.uk"
},
"roles": [
"buyer"
]
},
{
"id": "GB-COH-00948470",
"name": "Ipsos (Market Research) Ltd",
"identifier": {
"legalName": "Ipsos (Market Research) Ltd",
"scheme": "GB-COH",
"id": "00948470"
},
"address": {
"streetAddress": "Headquarter Office, 3 Thomas More Square, London, E1W 1YW"
},
"details": {
"scale": "large",
"vcse": false
},
"roles": [
"supplier"
]
}
],
"buyer": {
"id": "GB-GOR-D25",
"name": "H M Revenue & Customs"
},
"awards": [
{
"id": "ocds-b5fd17-30cb64d1-4979-45a8-beb8-2546a2d153b6-1",
"status": "active",
"date": "2023-03-29T00:00:00+01:00",
"datePublished": "2023-04-03T10:36:07+01:00",
"value": {
"amount": 167575,
"currency": "GBP"
},
"suppliers": [
{
"id": "GB-COH-00948470",
"name": "Ipsos (Market Research) Ltd"
}
],
"contractPeriod": {
"startDate": "2023-03-29T00:00:00+01:00",
"endDate": "2024-09-23T23:59:59+01:00"
},
"documents": [
{
"id": "1",
"documentType": "awardNotice",
"description": "Awarded contract notice on Contracts Finder",
"url": "https://www.contractsfinder.service.gov.uk/Notice/7e33b5b4-b89c-48ab-aa75-d50eae4b68da",
"datePublished": "2023-04-03T10:36:07+01:00",
"format": "text/html",
"language": "en"
},
{
"id": "2",
"documentType": "contractSigned",
"url": "https://www.contractsfinder.service.gov.uk/Notice/Attachment/ec78bd92-7db2-4d62-abbb-b762dcb71b3d",
"format": "application/pdf"
}
]
}
]
}