---
title: "PATH DELIVERY PHASE 2"
ocid: "ocds-b5fd17-c9137c48-f62b-465a-adf1-a61d175fc829"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-b5fd17-c9137c48-f62b-465a-adf1-a61d175fc829"
markdown_url: "https://d3tenders.com/contract/ocds-b5fd17-c9137c48-f62b-465a-adf1-a61d175fc829.md"
json_url: "https://d3tenders.com/contract/ocds-b5fd17-c9137c48-f62b-465a-adf1-a61d175fc829.json"
source: "Contracts Finder"
current_stage: "Award"
buyer: "H M Revenue & Customs"
published: "2026-09-22"
---

# PATH DELIVERY PHASE 2

Buyer: H M Revenue & Customs  
Current stage: Award  
OCID: ocds-b5fd17-c9137c48-f62b-465a-adf1-a61d175fc829

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## Summary

HM Revenue & Customs (HMRC) procured management consultancy and organisational transformation services for Phase 2 of its PATH programme, supporting the design, development and delivery of modern digital tax and customs services. The appointed delivery partner is responsible for embedding PATH as a sustainable operating model across HMRC’s CDIO function. The work covers capability building, coaching and mentoring, delivery improvement, change management, governance, decision-making, communications, onboarding, reporting, knowledge transfer, continuous improvement and AI-enabled tools. It is intended to strengthen HMRC’s internal capability, organisational effectiveness and delivery practices, while moving innovation into business-as-usual operations and reducing reliance on external consultancy. Services are delivered for HMRC in England. The procurement is classified as general management consultancy services.

The procurement has been awarded following a further competition under the Crown Commercial Service Management Consultancy Framework Four, Lot 3, using a selective call-off from a framework agreement. PA Consulting Services Limited was awarded the contract on 3 August 2026 for £2,500,000 excluding VAT. The awarded contract period runs from 27 August 2026 to 26 August 2027, with an option to extend for a further 12 months. Exercising that option could bring the total contract value to £5,000,000 excluding VAT. The tender submission deadline was 26 August 2026 at 12:00. Evaluation used quality, social value and price, with the contract awarded on the basis of the Most Economically Advantageous Tender. The procurement is complete.

This award indicates demand from HMRC for suppliers able to combine management consultancy with practical organisational transformation and digital delivery improvement. A credible future competitor would need experience embedding operating models across a complex public-sector organisation, improving governance and decision-making, and strengthening delivery processes rather than providing standalone advice. Relevant capability includes coaching, mentoring, onboarding, communications, reporting, change management, continuous improvement and effective knowledge transfer. Suppliers should be able to build durable internal capability, transfer skills and responsibilities to client teams, and support innovation moving into business-as-usual operations. Experience with AI-enabled tooling and modern tax or customs service delivery would be relevant to this requirement. The opportunity was considered suitable for small and medium-sized enterprises and voluntary, community and social enterprises, as well as larger consultancies.

## Notice

HM Revenue & Customs (HMRC) sought to appoint a Delivery Partner to support Phase 2 of the PATH (Pathways to Acceleration, Transformation and Human-centred delivery) programme within CDIO. PATH is HMRC's approach to accelerating the design, development and delivery of modern digital tax and customs services through improved ways of working, stronger governance, enhanced capability, and innovative delivery practices. The requirement focused on embedding and maturing PATH as a sustainable operating model across HMRC by strengthening culture, delivery processes, governance arrangements, decision-making frameworks, communications, onboarding approaches, reporting structures and AI-enabled tooling. The successful supplier was required to work collaboratively with HMRC leadership and delivery teams to establish enduring capability, improve organisational effectiveness and support the transition of innovation activities into business as usual operations. The services included management consultancy, organisational transformation, capability building, coaching and mentoring, delivery improvement, change management, governance development, knowledge transfer and continuous improvement activities. A key objective of the contract was to reduce dependency on external consultancy support by developing HMRC's internal capability and ensuring the effective transfer of knowledge, skills and responsibilities throughout the contract lifecycle. The contract was awarded following a further competition under Crown Commercial Service Management Consultancy Framework Four (MCF4), Lot 3. Suppliers were evaluated on the basis of quality, social value and price, with award made to the Most Economically Advantageous Tender (MEAT). The initial contract term is 12 months commencing on 17 August 2026 and ending on 16 August 2027, with an option to extend for a further 12 months. The initial contract value is PS2,500,000 excluding VAT, with a potential total contract value of up to PS5,000,000 excluding VAT should the extension option be exercised.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Contracts Finder |
| Latest notice | https://www.contractsfinder.service.gov.uk/Notice/20a00940-9057-44b0-96d3-87a7a6a880b3 |
| 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 | 22 Sep 2026 |
| Submission deadline | Not specified |
| Future notice date | Not specified |
| Award date | 3 Aug 2026 |
| Contract period | 27 Aug 2026 - 26 Aug 2027 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £2,500,000 |
| Lots value | Not specified |
| Awards value | £2,500,000 |
| 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 | TELFORD |
| Postcode area | Telford |
| Postcode | TF3 4NT |
| Country | England |
| ITL 1 | TLG West Midlands (England) |
| ITL 2 | TLG2 Shropshire and Staffordshire |
| ITL 3 | TLG21 Telford and Wrekin |
| Local authority | Telford and Wrekin |
| Electoral ward | Malinslee & Dawley Bank |
| Westminster constituency | Telford |
| Delivery location | TLC North East (England), TLD North West (England), TLF East Midlands (England), TLG West Midlands (England), TLH East (England), TLJ South East (England), TLK South West (England) |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | PA CONSULTING SERVICES LIMITED |

## CPV Codes

### Divisions

- 79 - Business services: law, marketing, consulting, recruitment, printing and security

### Codes

- 79411000 - General management consultancy services

## Release History

- 22 Sep 2026 at 16:33 - Award - Award Notice - https://www.contractsfinder.service.gov.uk/Notice/20a00940-9057-44b0-96d3-87a7a6a880b3

## Documents

- https://www.contractsfinder.service.gov.uk/Notice/20a00940-9057-44b0-96d3-87a7a6a880b3
  22nd September 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-c9137c48-f62b-465a-adf1-a61d175fc829. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-b5fd17-c9137c48-f62b-465a-adf1-a61d175fc829.json.