---
title: "Payment by Exception"
ocid: "ocds-b5fd17-1b0a088d-d619-46d6-9d1a-09c160909a17"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-b5fd17-1b0a088d-d619-46d6-9d1a-09c160909a17"
markdown_url: "https://d3tenders.com/contract/ocds-b5fd17-1b0a088d-d619-46d6-9d1a-09c160909a17.md"
json_url: "https://d3tenders.com/contract/ocds-b5fd17-1b0a088d-d619-46d6-9d1a-09c160909a17.json"
source: "Contracts Finder"
current_stage: "Award"
buyer: "H M REVENUE & CUSTOMS"
published: "2025-02-27"
---

# Payment by Exception

Buyer: H M REVENUE & CUSTOMS  
Current stage: Award  
OCID: ocds-b5fd17-1b0a088d-d619-46d6-9d1a-09c160909a17

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-b5fd17-1b0a088d-d619-46d6-9d1a-09c160909a17)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-b5fd17-1b0a088d-d619-46d6-9d1a-09c160909a17.json)

## Summary

H M Revenue & Customs (HMRC) has completed the procurement process for the "Payment by Exception" service, aimed at providing banking services to a segment of its customers who lack access to a bank account. The contract, valued at £75,000, was awarded to Post Office Limited. The direct award procurement method was utilised, and the contract will span from February 25, 2025, to February 24, 2035. The procurement falls under the services category and targets the financial services industry within the United Kingdom.

This tender provides substantial opportunities for businesses involved in providing alternative banking services, particularly those capable of managing tight controls and strict eligibility criteria. Larger businesses with a robust infrastructure in the financial services sector would find this contract beneficial for expansion and increased market presence. Small and medium-sized enterprises (SMEs) and social enterprises were considered unsuitable for this tender, indicating a preference for larger, more established suppliers capable of managing the scope of HMRC’s requirements.

## Notice

The requirement is for a 'payment by exception' mechanism to pay a very small proportion of HMRC's child benefit, guardians allowance and / or tax credit customers who do not have access to a bank account. This will give them access to monies they are entitled to and the process is subject to tight controls, governed by strict eligibility criteria.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Contracts Finder |
| Latest notice | https://www.contractsfinder.service.gov.uk/Notice/c93c391c-eb82-411a-94bf-4599fd369fce |
| Notice type | Award Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Not Specified |
| Procurement method details | Other - Direct Award |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 27 Feb 2025 |
| Submission deadline | 24 Feb 2025 |
| Future notice date | Not specified |
| Award date | 24 Feb 2025 |
| Contract period | 25 Feb 2025 - 24 Feb 2035 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £75,000 |
| Lots value | Not specified |
| Awards value | £75,000 |
| 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 | LONDON |
| Post town | Southend-on-Sea |
| Postcode | SS99 1AA |
| Country | England |
| ITL 1 | TLH East (England) |
| ITL 2 | TLH3 Essex |
| ITL 3 | TLH31 Southend-on-Sea |
| Local authority | Southend-on-Sea |
| Electoral ward | Victoria |
| Westminster constituency | Southend East and Rochford |
| Delivery location | Not specified |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | POST OFFICE |

## CPV Codes

### Divisions

- 66 - Financial and insurance services

### Codes

- 66110000 - Banking services

## Release History

- 27 Feb 2025 at 15:37 - Award - Award Notice - https://www.contractsfinder.service.gov.uk/Notice/c93c391c-eb82-411a-94bf-4599fd369fce

## Documents

- https://www.contractsfinder.service.gov.uk/Notice/c93c391c-eb82-411a-94bf-4599fd369fce
  27th February 2025 - Awarded contract notice on Contracts Finder
- https://www.contractsfinder.service.gov.uk/Notice/Attachment/bd1044a5-f3cc-46b3-9a65-b51b05d0819a

## 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-b5fd17-1b0a088d-d619-46d6-9d1a-09c160909a17. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-b5fd17-1b0a088d-d619-46d6-9d1a-09c160909a17.json.