Award

Umbrella Companies Research

H M REVENUE & CUSTOMS

This public procurement record has 1 release in its history.

Award

26 May 2026 at 11:15

Award Notice
Summary of the contracting process

The procurement process, overseen by H M Revenue & Customs, focused on understanding the impact of new legislation on umbrella companies. The tender, titled "Umbrella Companies Research," falls under the "Research and development services and related consultancy services" category, with its main procurement category being services. Located in the United Kingdom, this selective procurement, conducted via a call-off from a framework agreement, advanced to the award stage by 1st May 2026. Key dates include the tender period ending on 19th March 2026 and the contract period running from 6th May 2026 to 31st October 2027. The total value is £115,140, highlighting the significance of this research in addressing agency and client behavioural responses to legislative changes.

This tender presents significant opportunities for growth, particularly for SMEs and VCSEs that are adept in research services. Businesses focusing on qualitative assessments and consultancy related to behavioural impacts of policy reforms will find this opportunity particularly well-suited. The awarded contract to IPSOS (Market Research) Ltd underscores the importance of possessing strong analytical capabilities and a comprehensive understanding of tax legislation impacts. Competing for such tenders allows businesses to collaborate with government bodies like HMRC and contribute to critical insights affecting regulatory compliance and strategy formulation.

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Notice Information

Notice Title

Umbrella Companies Research

Notice Description

The core evidence gap lies in understanding how agencies and end clients will respond behaviourally to the new legislation due to come into force in April 2026. This legislation shifts PAYE liability from umbrella companies to agencies or end clients, aiming to close tax loopholes and reduce risk around fraud. Whilst internal administrative data can, to some extent, tell us how businesses have responded to the new legislation, it is unable to give us the narrative on why they have responded the way they have. Additionally, it is also unable to tell us whether they have improved/increased their due diligence or assurance processes which would be key if they continue to use umbrella companies. It is in this granularity of detail, which we seek to explore through this research, HMRC will be able to understand the motivations of these agencies and any evolving models HMRC have not anticipated that come with new legislation. We are also interested in exploring reactions to the legislation through a qualitative lens. This will enhance HMRC understanding and provide a full assessment of the umbrella company space, evaluating the impact legislation has on agencies and their payroll behaviour. Additionally, through this externally commissioned research we seek to explore the effectiveness of HMRC education and awareness efforts around the policy reform which would not be achievable through an internal evaluation alone. We seek to understand how HMRC communication campaigns have impacted decision processes for these businesses to ensure any future communications land as desired. Without external research, HMRC cannot robustly evaluate whether the intended impact is being achieved or whether further policy or compliance interventions are needed.

Notice Details

Publication & Lifecycle

Open Contracting ID
ocds-b5fd17-b4908e4e-3762-41cd-9110-472670fc51cc
Publication Source
Contracts Finder
Latest Notice
https://www.contractsfinder.service.gov.uk/Notice/18c4093c-6801-4132-bd50-65ebda67a372
Current Stage
Award
All Stages
Award

Procurement Classification

Notice Type
Award Notice
Procurement Type
Framework
Procurement Category
Services
Procurement Method
Selective
Procurement Method Details
Call-off from a framework agreement
Tender Suitability
SME, VCSE
Awardee Scale
Large

Common Procurement Vocabulary (CPV)

CPV Divisions

73 - Research and development services and related consultancy services

CPV Codes

73000000 - Research and development services and related consultancy services

Notice Value(s)

Tender Value
£115,140 £100K-£500K
Lots Value
Not specified
Awards Value
£120,000 £100K-£500K
Contracts Value
Not specified

Notice Dates

Publication Date
26 May 20261 weeks ago
Submission Deadline
19 Mar 2026Expired
Future Notice Date
Not specified
Award Date
30 Apr 20261 months ago
Contract Period
3 May 2026 - 3 May 2027 6-12 months
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
LONDON
Postcode
SS99 1AA
Post Town
Southend-on-Sea
Country
England
Major Region (ITL 1)
TLH East (England)
Basic Region (ITL 2)
TLH3 Essex
Small Region (ITL 3)
TLH31 Southend-on-Sea
Delivery Location
Not specified
Local Authority
Southend-on-Sea
Electoral Ward
Victoria
Westminster Constituency
Southend East and Rochford

Supplier Information

Number of Suppliers
1
Supplier Name

IPSOS (MARKET RESEARCH

Further Information

Notice Documents

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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