---
title: "Umbrella Companies Research"
ocid: "ocds-b5fd17-b4908e4e-3762-41cd-9110-472670fc51cc"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-b5fd17-b4908e4e-3762-41cd-9110-472670fc51cc"
markdown_url: "https://d3tenders.com/contract/ocds-b5fd17-b4908e4e-3762-41cd-9110-472670fc51cc.md"
json_url: "https://d3tenders.com/contract/ocds-b5fd17-b4908e4e-3762-41cd-9110-472670fc51cc.json"
source: "Contracts Finder"
current_stage: "Award"
buyer: "H M REVENUE & CUSTOMS"
published: "2026-05-26"
---

# Umbrella Companies Research

Buyer: H M REVENUE & CUSTOMS  
Current stage: Award  
OCID: ocds-b5fd17-b4908e4e-3762-41cd-9110-472670fc51cc

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-b5fd17-b4908e4e-3762-41cd-9110-472670fc51cc)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-b5fd17-b4908e4e-3762-41cd-9110-472670fc51cc.json)

## Summary

The procurement process, overseen by H M Revenue & Customs, focused on understanding the impact of new legislation on umbrella companies. The tender, titled "Umbrella Companies Research," falls under the "Research and development services and related consultancy services" category, with its main procurement category being services. Located in the United Kingdom, this selective procurement, conducted via a call-off from a framework agreement, advanced to the award stage by 1st May 2026. Key dates include the tender period ending on 19th March 2026 and the contract period running from 6th May 2026 to 31st October 2027. The total value is £115,140, highlighting the significance of this research in addressing agency and client behavioural responses to legislative changes.

This tender presents significant opportunities for growth, particularly for SMEs and VCSEs that are adept in research services. Businesses focusing on qualitative assessments and consultancy related to behavioural impacts of policy reforms will find this opportunity particularly well-suited. The awarded contract to IPSOS (Market Research) Ltd underscores the importance of possessing strong analytical capabilities and a comprehensive understanding of tax legislation impacts. Competing for such tenders allows businesses to collaborate with government bodies like HMRC and contribute to critical insights affecting regulatory compliance and strategy formulation.

## Notice

The core evidence gap lies in understanding how agencies and end clients will respond behaviourally to the new legislation due to come into force in April 2026. This legislation shifts PAYE liability from umbrella companies to agencies or end clients, aiming to close tax loopholes and reduce risk around fraud. Whilst internal administrative data can, to some extent, tell us how businesses have responded to the new legislation, it is unable to give us the narrative on why they have responded the way they have. Additionally, it is also unable to tell us whether they have improved/increased their due diligence or assurance processes which would be key if they continue to use umbrella companies. It is in this granularity of detail, which we seek to explore through this research, HMRC will be able to understand the motivations of these agencies and any evolving models HMRC have not anticipated that come with new legislation. We are also interested in exploring reactions to the legislation through a qualitative lens. This will enhance HMRC understanding and provide a full assessment of the umbrella company space, evaluating the impact legislation has on agencies and their payroll behaviour. Additionally, through this externally commissioned research we seek to explore the effectiveness of HMRC education and awareness efforts around the policy reform which would not be achievable through an internal evaluation alone. We seek to understand how HMRC communication campaigns have impacted decision processes for these businesses to ensure any future communications land as desired. Without external research, HMRC cannot robustly evaluate whether the intended impact is being achieved or whether further policy or compliance interventions are needed.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Contracts Finder |
| Latest notice | https://www.contractsfinder.service.gov.uk/Notice/18c4093c-6801-4132-bd50-65ebda67a372 |
| Notice type | Award Notice |
| Procurement type | Framework |
| Procurement category | Services |
| Procurement method | Selective |
| Procurement method details | Call-off from a framework agreement |
| Tender suitability | SME, VCSE |
| Awardee scale | Large |
| All stages | Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 26 May 2026 |
| Submission deadline | 19 Mar 2026 |
| Future notice date | Not specified |
| Award date | 30 Apr 2026 |
| Contract period | 3 May 2026 - 3 May 2027 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £115,140 |
| Lots value | Not specified |
| Awards value | £120,000 |
| 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 | IPSOS (MARKET 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

- 26 May 2026 at 11:15 - Award - Award Notice - https://www.contractsfinder.service.gov.uk/Notice/18c4093c-6801-4132-bd50-65ebda67a372

## Documents

- https://www.contractsfinder.service.gov.uk/Notice/18c4093c-6801-4132-bd50-65ebda67a372
  26th May 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-b4908e4e-3762-41cd-9110-472670fc51cc. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-b5fd17-b4908e4e-3762-41cd-9110-472670fc51cc.json.