Notice Information
Notice Title
Employment Status in the UK
Notice Description
The changing business models in the labour market is one of the biggest challenges facing the tax system, with significant Exchequer impacts and compliance challenges for HMRC. Problems will persist until the employment status system is reformed. To make evidenced decisions about reforms, fiscal and economic impacts must be known. Existing data is not sufficient to robustly estimate the size of employment status categories post-pandemic, or determine how individuals might be affected by reforms. New primary research is needed to gather evidence, update previous research findings, behavioural impacts of the current regime, and effects of working through intermediaries. Despite prior employment status research conducted in 2018, HMRC holds limited data on employment status post-pandemic, and senior decision-makers are increasingly interested in reform. Research is required to provide estimates of the current labour market and determine the extent to which individuals would be affected by reforms. This research would provide data on types of work individuals undertake against the current employment status criteria, the effects the current regime has on engagement choices by employers/engagers, and which types of engagers workers are involved with and by whom. Qualitative interviews will also help establish the wider impacts of options for reform, as the FST is keen for us to build individual-level data to create case studies of the worker population. Research is key to informing potential employment status reform and providing employment status data post-pandemic. It will ensure any policy development by HMRC/HMT are evidence-based and focussed on ministerial priorities. HMRC requires a quantitative survey of individuals to obtain representative demographic and tax-status data on the worker population, followed by 30 qualitative follow-up interviews with individuals and engager's behaviour and decision-making processes when it comes to employment status. This means we can provide estimates of the worker population, and compare the findings to previous research conducted by HMRC. Employment law recognises three distinct employment categories (employee, worker, self-employed), the tax system only has two: employed and self-employed. The rules determine whether individuals and their engagers pay tax and NICs on an employed or self-employed basis. The rules are open to interpretation and can be difficult for individuals and businesses to apply and for HMRC to enforce, leading to mis-categorisation and loss of tax and NICs for the Exchequer. We have made the case to seniors, FST and CX that the current system is not sustainable and needs reform due to these risks to the Exchequer.
Notice Details
Publication & Lifecycle
- Open Contracting ID
- ocds-b5fd17-5d8060bf-45c3-453e-8fc4-9cc0d5c7fa1c
- Publication Source
- Contracts Finder
- Latest Notice
- https://www.contractsfinder.service.gov.uk/Notice/3cb49476-688e-4bbf-92b0-c23e86163df5
- 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
- SME
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
- £185,000 £100K-£500K
- Lots Value
- Not specified
- Awards Value
- £185,000 £100K-£500K
- Contracts Value
- Not specified
Notice Dates
- Publication Date
- 10 Jan 20233 years ago
- Submission Deadline
- 1 Nov 2022Expired
- Future Notice Date
- Not specified
- Award Date
- 12 Dec 20223 years ago
- Contract Period
- 15 Dec 2022 - 14 Dec 2024 2-3 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
- Rebecca Yeates
- Contact Email
- rebecca.yeates@hmrc.gov.uk
- Contact Phone
- 03000 585186
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/3cb49476-688e-4bbf-92b0-c23e86163df5
10th January 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.
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