Award

VAT Advisory Services

ROYAL UNITED HOSPITALS BATH NHS FOUNDATION TRUST

This public procurement record has 1 release in its history.

Award

13 Mar 2026 at 22:19

UK5 - Transparency Notice
Summary of the contracting process

The procurement process initiated by the Royal United Hospitals Bath NHS Foundation Trust focuses on securing VAT Advisory Services, vital for navigating organisational and regulatory changes within the healthcare sector. The Trust intends to offer a 12-month contract to KPMG LLP due to the specialised knowledge and historical expertise KPMG holds regarding the Trust's unique financial ledger system. Taking place in Bath, UK, the process is at the award stage with an anticipated contract start date of 1 April 2026. The procurement method is direct, facilitating continuity and preventing operational disruptions due to technical incompatibilities during organisational restructuring.

This tender presents business growth opportunities specifically for large firms experienced in tax consultancy within public healthcare sectors. Firms that can demonstrate robust understanding of complex financial systems and regulations will be best placed to offer competitive services. By maintaining continuity with KPMG LLP under these circumstances, the Trust aims to mitigate risks and safeguard fiscal compliance, indicating potential for future contracts during transitional periods. Businesses able to align their services with the Trust's evolving needs may find ongoing opportunities for collaboration and growth.

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Notice Information

Notice Title

VAT Advisory Services

Notice Description

Royal United Hospitals Bath NHS Foundation Trust (RUH) intends to award a contract for VAT Advisory Services to KPMG LLP for a 12-month period. The Trust requires continuity of specialist VAT support during a period of significant organisational and regulatory change. RUH operates a complex and uniquely structured financial ledger that differs from neighbouring BSW Trusts. The incumbent supplier, KPMG, holds detailed knowledge of RUH's historical VAT positions, COS VAT classifications, legacy financial structures and audit evidence, developed over several years of continuous service. Replacing the incumbent at this time would require substantial re-analysis of historic claims, re-establishment of COS methodologies and replication of technical VAT work already completed, creating disproportionate operational difficulty, risk of inconsistency and potential financial loss. the Trust is also preparing for internal restructuring activity within the wider BSW system, including potential movement towards financial process alignment. During this transitional period, continuity is essential to maintain accurate VAT treatment and avoid disruption to ongoing regulatory preparation work. The services required are compatible with and directly linked to those already provided by the incumbent. RUH is therefore using a direct award route under Section 41 of the Procurement Act 2023, as changing supplier would lead to technical incompatibility, disproportionate duplication of work and risk to VAT compliance. This notice is being published to provide full pre-award transparency in advance of the direct award decision.

Notice Details

Publication & Lifecycle

Open Contracting ID
ocds-h6vhtk-066a72
Publication Source
Find A Tender Service
Latest Notice
https://www.find-tender.service.gov.uk/Notice/023247-2026
Current Stage
Award
All Stages
Award

Procurement Classification

Notice Type
UK5 - Transparency Notice
Procurement Type
Standard
Procurement Category
Services
Procurement Method
Direct
Procurement Method Details
Below threshold - without competition
Tender Suitability
Not specified
Awardee Scale
Large

Common Procurement Vocabulary (CPV)

CPV Divisions

79 - Business services: law, marketing, consulting, recruitment, printing and security

CPV Codes

79221000 - Tax consultancy services

Notice Value(s)

Tender Value
Not specified
Lots Value
Not specified
Awards Value
£117,000 £100K-£500K
Contracts Value
Not specified

Notice Dates

Publication Date
13 Mar 2026Yesterday
Submission Deadline
Not specified
Future Notice Date
Not specified
Award Date
13 Mar 2026Yesterday
Contract Period
31 Mar 2026 - 31 Mar 2027 6-12 months
Recurrence
Not specified

Notice Status

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

Buyer & Supplier

Contracting Authority (Buyer)

Main Buyer
ROYAL UNITED HOSPITALS BATH NHS FOUNDATION TRUST
Contact Name
Available with D3 Tenders Premium →
Contact Email
Available with D3 Tenders Premium →
Contact Phone
Available with D3 Tenders Premium →

Buyer Location

Locality
BATH
Postcode
BA1 3NG
Post Town
Bath
Country
England
Major Region (ITL 1)
TLK South West (England)
Basic Region (ITL 2)
TLK5 West of England
Small Region (ITL 3)
TLK52 Bath & North East Somerset and South Gloucestershire
Delivery Location
Not specified
Local Authority
Bath and North East Somerset
Electoral Ward
Newbridge
Westminster Constituency
Bath

Supplier Information

Number of Suppliers
1
Supplier Name

KPMG

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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