---
title: "Impact of a flexible model of calculation for the IYC pilot and future timely payment"
ocid: "ocds-b5fd17-64eae670-f4a9-4416-8041-a0ac82c363cc"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-b5fd17-64eae670-f4a9-4416-8041-a0ac82c363cc"
markdown_url: "https://d3tenders.com/contract/ocds-b5fd17-64eae670-f4a9-4416-8041-a0ac82c363cc.md"
json_url: "https://d3tenders.com/contract/ocds-b5fd17-64eae670-f4a9-4416-8041-a0ac82c363cc.json"
source: "Contracts Finder"
current_stage: "Award"
buyer: "H M REVENUE & CUSTOMS"
published: "2022-11-24"
---

# Impact of a flexible model of calculation for the IYC pilot and future timely payment

Buyer: H M REVENUE & CUSTOMS  
Current stage: Award  
OCID: ocds-b5fd17-64eae670-f4a9-4416-8041-a0ac82c363cc

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## Summary

The public procurement process for the contract titled "Impact of a flexible model of calculation for the IYC pilot and future timely payment" was undertaken by H M Revenue & Customs. The contracting authority issued a selective procurement through a dynamic purchasing system for research and development services and related consultancy services. The total contract value is £180,000. The tender period ended on 19th October 2022, and the contract is effective from 20th October 2022 to 19th October 2023. The research aims to explore ITSA customers' views on a flexible model of calculation for tax purposes and future timely payment.

This procurement presents an opportunity for businesses involved in research and development services to engage with H M Revenue & Customs. The contract, awarded to IFF Research Ltd, will enable the successful supplier to contribute to the in-year calculation pilot and future government tax policies. The contract is suitable for larger businesses operating in the research and consultancy services sector, with expertise in policy design and development. Interested businesses should consider the implications of a flexible tax model on ITSA taxpayers and aim to provide insightful solutions and valuable feedback throughout the contract period to help shape future tax policies effectively.

## Notice

This is a KAI Social Research contract let through the Research and Insights DPS to tender mixed-methods research to explore ITSA customers' views on the impact of a flexible model of calculation for the in-year calculation pilot, and future timely payment. From April, a three year in-year calculation pilot (IYC) commences; this will build insight and enable the testing of policy/system design choices for future timely payment (TP) (bringing the calculation and payment of tax closer to the point where income or profit arises for taxpayers, paying tax based in their current year position). Customers, through the TP CfE, challenged a 'one size fits all' model of TP. This research will help determine policy/design options of a flexible model which can be tested through the IYC pilot, to help build a calculation system which supports customers whilst realising wider government benefits. As part of the Tax Administration Strategy (TAS), we published a CfE on TP, exploring perceptions around the benefits/challenges of TP. Many respondents highlighted the need for a flexible model of TP, which reflected the diversity of the SA population. This view was echoed by internal research which found that customers would broadly support and engage with TP if there was flexibility, control, and structure. This research proposes a deeper dive into what these elements could look like practically for customers, and how this may differ across populations/customer groups/business models. The IYC pilot runs for 3 years, and through it we will be able to test policy choices and mitigation. The first year of the pilot involves detailed investigation, internal and external co-design activity to establish optimal design, delivery, evaluation, and evidence requirements. The timing of this research will compliment this phase, allowing maximum input into design This research will first collect quantitative data on ITSA customers' experience of gathering and submitting information to facilitate tax calculation, paying tax and appetite for IYC and TP, including anticipated impacts, benefits and challenges. A second, qualitative stage will explore in-depth, the potential financial and other effects of IYC and TP on ITSA taxpayers (including vulnerable customers), exploring issues around structure, control and flexibility. Both elements will be instrumental in identifying considerations to help shape IYC system/policy design (to test through the three-year IYC pilot) and inform policy options and costings for TP Both stages of the research will take cognisance of findings from relevant work (e.g. undertaken by HMRC Policy Lab examining issues around cashflow and the implications for more frequent tax payments; two soon-to-be-published research reports examining the tax challenges faced by self-employed taxpayers and MTD for ITSA customers).

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Contracts Finder |
| Latest notice | https://www.contractsfinder.service.gov.uk/Notice/fb83a01b-d8df-4a96-8f6e-2db8b0a6fe1f |
| Notice type | Award Notice |
| Procurement type | Dynamic |
| Procurement category | Goods |
| 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 | 24 Nov 2022 |
| Submission deadline | 19 Oct 2022 |
| Future notice date | Not specified |
| Award date | 18 Oct 2022 |
| Contract period | 19 Oct 2022 - 19 Oct 2023 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £180,000 |
| Lots value | Not specified |
| Awards value | £180,000 |
| 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 | IFF RESEARCH |

## CPV Codes

### Divisions

- 73 - Research and development services and related consultancy services

### Codes

- 73000000 - Research and development services and related consultancy services

## Release History

- 24 Nov 2022 at 10:13 - AwardUpdate - Award Notice - https://www.contractsfinder.service.gov.uk/Notice/fb83a01b-d8df-4a96-8f6e-2db8b0a6fe1f
- 16 Nov 2022 at 10:40 - Award - Award Notice - https://www.contractsfinder.service.gov.uk/Notice/fb83a01b-d8df-4a96-8f6e-2db8b0a6fe1f

## Documents

- https://www.contractsfinder.service.gov.uk/Notice/fb83a01b-d8df-4a96-8f6e-2db8b0a6fe1f
  24th November 2022 - Awarded contract notice on Contracts Finder
- https://www.contractsfinder.service.gov.uk/Notice/Attachment/49eae1c4-9530-4688-bf6e-ce0e5cd29568

## Provenance

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