---
title: "VAT Annual Secondary Review Service"
ocid: "ocds-b5fd17-102e10a1-f2ba-4111-a032-7b59e576780e"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-b5fd17-102e10a1-f2ba-4111-a032-7b59e576780e"
markdown_url: "https://d3tenders.com/contract/ocds-b5fd17-102e10a1-f2ba-4111-a032-7b59e576780e.md"
json_url: "https://d3tenders.com/contract/ocds-b5fd17-102e10a1-f2ba-4111-a032-7b59e576780e.json"
source: "Contracts Finder"
current_stage: "Award"
buyer: "University Hospitals Sussex NHS Foundation Trust"
published: "2026-08-20"
---

# VAT Annual Secondary Review Service

Buyer: University Hospitals Sussex NHS Foundation Trust  
Current stage: Award  
OCID: ocds-b5fd17-102e10a1-f2ba-4111-a032-7b59e576780e

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## Summary

University Hospitals Sussex NHS Foundation Trust commissioned an annual secondary review service for VAT matters. The requirement is a specialist tax and financial consultancy service, classified under CPV 79411000 (general management consultancy services). The work relates to the Trust and its operations in Worthing, West Sussex, with delivery coverage stated across the United Kingdom, Europe, the Isle of Man, the Channel Islands, British Overseas Territories and other international locations. The service is therefore relevant to VAT consultancies and tax advisers able to review VAT treatment and provide an independent secondary assessment for a large NHS healthcare organisation operating across multiple jurisdictions.

The procurement is complete and was awarded on 25 June 2026. It used a selective procedure as a call-off from a framework agreement. The contract was awarded to Liaison VAT Consultancy Limited for £30,000, with the contract period running from 25 June 2026 to 25 June 2026. The tender deadline was 17 June 2026 at 12:00. The requirement was treated as works in the procurement record, although its stated subject is a VAT annual secondary review service. Participation was not identified as suitable for SMEs or voluntary, community and social enterprises. The award is active and the selected supplier is named in the outcome.

This award demonstrates demand from University Hospitals Sussex NHS Foundation Trust for independent VAT review capability, procured through a framework call-off rather than a standalone open competition. A credible future competitor would need strong expertise in VAT consultancy, especially the ability to provide a structured secondary review of existing VAT treatment and identify risks, errors or opportunities for a complex NHS organisation. Suppliers should be able to work across the Trust’s operational footprint and deal with requirements that may involve UK and international locations. Experience advising public bodies, healthcare organisations or similarly complex, multi-site clients would help demonstrate the judgement and assurance expected for this type of review.

## Notice

VAT Annual Secondary Review Service

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Contracts Finder |
| Latest notice | https://www.contractsfinder.service.gov.uk/Notice/37d7197b-4a75-4d77-9f54-31157ec7336f |
| Notice type | Award Notice |
| Procurement type | Framework |
| Procurement category | Works |
| Procurement method | Selective |
| Procurement method details | Call-off from a framework agreement |
| Tender suitability | Not specified |
| Awardee scale | SME |
| All stages | Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 20 Aug 2026 |
| Submission deadline | 17 Jun 2026 |
| Future notice date | Not specified |
| Award date | 25 Jun 2026 |
| Contract period | 25 Jun 2026 - 25 Jun 2026 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £30,000 |
| Lots value | Not specified |
| Awards value | £30,000 |
| Contracts value | Not specified |

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Not specified |
| Awards status | Active |
| Contracts status | Not specified |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | University Hospitals Sussex NHS Foundation Trust |
| Locality | WORTHING |
| Postcode area | Brighton |
| Postcode | BN11 2DH |
| Country | England |
| ITL 1 | TLJ South East (England) |
| ITL 2 | TLJ2 Surrey, East and West Sussex |
| ITL 3 | TLJ27 West Sussex (South West) |
| Local authority | Worthing |
| Electoral ward | Central |
| Westminster constituency | Worthing West |
| Delivery location | Not specified |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | Liaison VAT Consultancy Ltd |

## CPV Codes

### Divisions

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

### Codes

- 79411000 - General management consultancy services

## Release History

- 20 Aug 2026 at 12:41 - Award - Award Notice - https://www.contractsfinder.service.gov.uk/Notice/37d7197b-4a75-4d77-9f54-31157ec7336f

## Documents

- https://www.contractsfinder.service.gov.uk/Notice/37d7197b-4a75-4d77-9f54-31157ec7336f
  20th August 2026 - Awarded contract notice on Contracts Finder

## Provenance

This Markdown file is an alternate public rendering of the D3 Tenders contract record. The canonical page is https://d3tenders.com/contract/?ocid=ocds-b5fd17-102e10a1-f2ba-4111-a032-7b59e576780e. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-b5fd17-102e10a1-f2ba-4111-a032-7b59e576780e.json.