--- title: "Reviewing the effectiveness of the current offshore penalties regime" ocid: "ocds-b5fd17-160437ab-07c1-4727-894b-a5a8073d87a2" canonical_url: "https://d3tenders.com/contract/?ocid=ocds-b5fd17-160437ab-07c1-4727-894b-a5a8073d87a2" markdown_url: "https://d3tenders.com/contract/ocds-b5fd17-160437ab-07c1-4727-894b-a5a8073d87a2.md" json_url: "https://d3tenders.com/contract/ocds-b5fd17-160437ab-07c1-4727-894b-a5a8073d87a2.json" source: "Contracts Finder" current_stage: "Award" buyer: "H M REVENUE & CUSTOMS" published: "2023-07-20" --- # Reviewing the effectiveness of the current offshore penalties regime Buyer: H M REVENUE & CUSTOMS Current stage: Award OCID: ocds-b5fd17-160437ab-07c1-4727-894b-a5a8073d87a2 [View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-b5fd17-160437ab-07c1-4727-894b-a5a8073d87a2) [Download OCDS JSON](https://d3tenders.com/contract/ocds-b5fd17-160437ab-07c1-4727-894b-a5a8073d87a2.json) ## Summary The contracting process for the public procurement tender titled "Reviewing the effectiveness of the current offshore penalties regime" was initiated by HM Revenue & Customs (HMRC) in the services industry category. The procurement stage is completed, with a total contract value of £198,000 GBP. The procurement method used was selective, involving a call-off from a dynamic purchasing system. The tender had a tender period ending on June 2, 2023, and a contract period from July 3, 2023, to July 2, 2024, with the delivery address in postal code M3 5BS. This tender presents an opportunity for businesses specialised in research services to engage with HMRC in evaluating and potentially reforming the offshore penalties regime. Small and medium-sized enterprises (SMEs) are particularly encouraged to participate. By understanding the impact of the penalty regime on compliance and disclosure behaviours, businesses can contribute to narrowing the tax gap and supporting HMRC's tax collection efforts. The successful bidder, KANTAR PUBLIC UK LIMITED, will work closely with HMRC to inform future operational compliance activities and communication campaigns aimed at enhancing compliance and deterrence in offshore tax matters. ## Notice HMRC has introduced various offshore penalties over the last decade to deter offshore non-compliance. In that time, HMRC raised over 14,000 offshore penalties in relation to 7,000 cases. However, the introduction of international transparency frameworks such as the Common Reporting Standard (CRS), and the increased ability for HMRC to obtain and share taxpayer data, has changed the landscape significantly. HMRC is increasingly using third party data for nudges and prompts, and trialling sharing data directly with taxpayers and agents. To help assess whether the current penalty regime is still appropriate or would benefit from reform, HMRC needs to understand the impact the regime has on deterring potential non-compliance and incentivising disclosures. The proposed research is intended to address several evidence gaps and will directly inform: 1. Reform of the offshore penalty regime. This may take the form of simplification (up to and including abolition) of the current regime. This research will ensure that the reform process considers the evidence for improving compliance through the offshore penalty regime, rather than simply updating the penalty rules. In turn, this will narrow the tax gap, ensuring that the penalty regime contributes to HMRC's efforts to collect the right amount of tax 2. Operational compliance activity, such as digital nudges and compliance campaigns to encourage customers to disclose unreported offshore income 3. Future communications campaigns to raise awareness of the offshore penalty regime and maximise its deterrence effect ## Key Details | Field | Value | | --- | --- | | Publication source | Contracts Finder | | Latest notice | https://www.contractsfinder.service.gov.uk/Notice/d85ab7cc-6ff8-470f-b5c5-57523d5e43f7 | | 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 | Large | | All stages | Award | ## Dates | Field | Value | | --- | --- | | Publication date | 20 Jul 2023 | | Submission deadline | 1 Jun 2023 | | Future notice date | Not specified | | Award date | 25 Jun 2023 | | Contract period | 2 Jul 2023 - 2 Jul 2024 | | Recurrence | Not specified | ## Values | Field | Value | | --- | --- | | Tender value | £198,000 | | Lots value | Not specified | | Awards value | £198,000 | | 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 | H M REVENUE & CUSTOMS | | Locality | SALFORD | | Post town | Manchester | | Postcode | M3 5BS | | Country | England | | ITL 1 | TLD North West (England) | | ITL 2 | TLD3 Greater Manchester | | ITL 3 | TLD34 Greater Manchester South West | | Local authority | Salford | | Electoral ward | Blackfriars & Trinity | | Westminster constituency | Salford | | Delivery location | Not specified | ## Supplier | Field | Value | | --- | --- | | Number of suppliers | 1 | | Supplier names | KANTAR PUBLIC | ## CPV Codes ### Divisions - 73 - Research and development services and related consultancy services ### Codes - 73110000 - Research services ## Release History - 20 Jul 2023 at 08:46 - AwardUpdate - Award Notice - https://www.contractsfinder.service.gov.uk/Notice/d85ab7cc-6ff8-470f-b5c5-57523d5e43f7 - 19 Jul 2023 at 09:56 - Award - Award Notice - https://www.contractsfinder.service.gov.uk/Notice/d85ab7cc-6ff8-470f-b5c5-57523d5e43f7 ## Documents - https://www.contractsfinder.service.gov.uk/Notice/d85ab7cc-6ff8-470f-b5c5-57523d5e43f7 20th July 2023 - Awarded contract notice on Contracts Finder - https://www.contractsfinder.service.gov.uk/Notice/Attachment/2d29db9c-ebd0-4319-8434-73478db0f26b ## 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-b5fd17-160437ab-07c1-4727-894b-a5a8073d87a2. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-b5fd17-160437ab-07c1-4727-894b-a5a8073d87a2.json.