---
title: "Understanding the population of Company Owner Managers (COMs)' research"
ocid: "ocds-b5fd17-30cb64d1-4979-45a8-beb8-2546a2d153b6"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-b5fd17-30cb64d1-4979-45a8-beb8-2546a2d153b6"
markdown_url: "https://d3tenders.com/contract/ocds-b5fd17-30cb64d1-4979-45a8-beb8-2546a2d153b6.md"
json_url: "https://d3tenders.com/contract/ocds-b5fd17-30cb64d1-4979-45a8-beb8-2546a2d153b6.json"
source: "Contracts Finder"
current_stage: "Award"
buyer: "H M REVENUE & CUSTOMS"
published: "2023-04-03"
---

# Understanding the population of Company Owner Managers (COMs)' research

Buyer: H M REVENUE & CUSTOMS  
Current stage: Award  
OCID: ocds-b5fd17-30cb64d1-4979-45a8-beb8-2546a2d153b6

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## Summary

The procurement process for the contract titled "Understanding the population of Company Owner Managers (COMs)' research" was awarded to Ipsos (Market Research) Ltd by H M Revenue & Customs. The contract falls under the industry category of Research consultancy services. The procurement method used was selective, calling off from a dynamic purchasing system. The contract period runs from 29th March 2023 to 29th September 2024. The tender period ended on 16th January 2023, and the total contract value is £167,575 GBP.

This research consultancy services contract awarded by H M Revenue & Customs presents an opportunity for businesses in the research industry to engage and contribute. Companies with expertise in research methodologies, data analysis, and market research would be well-suited to compete for this contract. Understanding the population of COMs is crucial for advising ministers accurately, and this project offers a chance for growth and meaningful contribution within the specified contract period.

## Notice

A Company Owner Manager (COM) is a shareholder and director of their company: they control the affairs of the company and perform duties with a view to making profit. COMs typically pay themselves fully or partially in dividends, reducing the amount of tax they pay as an individual. The IFS has identified COMs as the single fastest growing labour market group. Tax motivated incorporation has been highlighted as a fiscal risk by the OBR as the lower effective tax rates that COMs pay pose a risk to the tax base and revenue sustainability. COMs cannot be identified in HMRC data - advice to ministers is currently underpinned by uncertain assumptions. External research to understand the population of COMs will transform the quality of the analysis and advice for ministers on COMs, and inform future options to protect the tax base. To ensure policy teams in HMRC and HMT can provide robust, high-quality advice to ministers in the future, HMRC will undertake a survey of companies to understand the population of COMs, including the ways in which they are remunerated for their work in the company.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Contracts Finder |
| Latest notice | https://www.contractsfinder.service.gov.uk/Notice/7e33b5b4-b89c-48ab-aa75-d50eae4b68da |
| 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 | Not specified |
| Awardee scale | Large |
| All stages | Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 3 Apr 2023 |
| Submission deadline | 16 Jan 2023 |
| Future notice date | Not specified |
| Award date | 28 Mar 2023 |
| Contract period | 28 Mar 2023 - 23 Sep 2024 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £167,575 |
| Lots value | Not specified |
| Awards value | £167,575 |
| 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 | IPSOS (MARKET RESEARCH |

## CPV Codes

### Divisions

- 73 - Research and development services and related consultancy services

### Codes

- 73210000 - Research consultancy services

## Release History

- 3 Apr 2023 at 09:36 - Award - Award Notice - https://www.contractsfinder.service.gov.uk/Notice/7e33b5b4-b89c-48ab-aa75-d50eae4b68da

## Documents

- https://www.contractsfinder.service.gov.uk/Notice/7e33b5b4-b89c-48ab-aa75-d50eae4b68da
  3rd April 2023 - Awarded contract notice on Contracts Finder
- https://www.contractsfinder.service.gov.uk/Notice/Attachment/ec78bd92-7db2-4d62-abbb-b762dcb71b3d

## Provenance

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