---
title: "1718CCG05 Understanding tax avoidance arrangements used by contractors"
ocid: "ocds-b5fd17-cdb87e04-125e-4706-aea0-b3055a72f755"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-b5fd17-cdb87e04-125e-4706-aea0-b3055a72f755"
markdown_url: "https://d3tenders.com/contract/ocds-b5fd17-cdb87e04-125e-4706-aea0-b3055a72f755.md"
json_url: "https://d3tenders.com/contract/ocds-b5fd17-cdb87e04-125e-4706-aea0-b3055a72f755.json"
source: "Contracts Finder"
current_stage: "Award"
buyer: "H M REVENUE & CUSTOMS"
published: "2018-03-19"
---

# 1718CCG05 Understanding tax avoidance arrangements used by contractors

Buyer: H M REVENUE & CUSTOMS  
Current stage: Award  
OCID: ocds-b5fd17-cdb87e04-125e-4706-aea0-b3055a72f755

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## Summary

The contract titled "1718CCG05 Understanding tax avoidance arrangements used by contractors" was awarded by H M Revenue & Customs (HMRC), located in Manchester, England. This procurement falls under the research services industry category and was initiated through a selective procurement method as a call-off from a framework agreement. The contract period commenced on 29 January 2018 and is set to conclude on 29 June 2018, with the tender period closing on 12 January 2018. The awarded amount is £40,562.75.

This tender presents substantial opportunities for small and medium-sized enterprises (SMEs) engaged in research services, particularly those with expertise in tax compliance and contractor-related studies. Businesses capable of analysing contractor behaviours and taxation trends could particularly benefit from this award, enhancing their sector engagement and potentially influencing HMRC's operational responses to tax avoidance within the contracting industry.

## Notice

. HMRC is looking to deepen understanding of the contractor avoidance marketplace. For the purposes of this research a contractor is defined as a freelancer, or other individual who can sell their services by way of a contract. This research will help us better understand how contractors view tax avoidance and how the contracting industry is targeted by promoters of tax avoidance. The research will inform HMRC operational responses and contribute to HMRC's objective to 'bear down on avoidance, evasion and error'. Additional information: this contract was let as part of a further competition within the BEIS Research & Evaluation Framework

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Contracts Finder |
| Latest notice | https://www.contractsfinder.service.gov.uk/Notice/8a60f686-4286-40cf-9ce0-b7b6286fa5ac |
| 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 |
| Awardee scale | SME |
| All stages | Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 19 Mar 2018 |
| Submission deadline | 12 Jan 2018 |
| Future notice date | Not specified |
| Award date | 22 Jan 2018 |
| Contract period | 29 Jan 2018 - 29 Jun 2018 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £40,562 |
| Lots value | Not specified |
| Awards value | £40,562 |
| 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 | MANCHESTER |
| Post town | Manchester |
| Postcode | M60 9AF |
| Country | England |
| ITL 1 | TLD North West (England) |
| ITL 2 | TLD3 Greater Manchester |
| ITL 3 | TLD33 Manchester |
| Local authority | Manchester |
| Electoral ward | Deansgate |
| Westminster constituency | Manchester Central |
| Delivery location | TLI London |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | IFF RESEARCH |

## CPV Codes

### Divisions

- 73 - Research and development services and related consultancy services

### Codes

- 73110000 - Research services

## Release History

- 19 Mar 2018 at 17:54 - Award - Award Notice - https://www.contractsfinder.service.gov.uk/Notice/8a60f686-4286-40cf-9ce0-b7b6286fa5ac

## Documents

- https://www.contractsfinder.service.gov.uk/Notice/8a60f686-4286-40cf-9ce0-b7b6286fa5ac
  19th March 2018 - 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-cdb87e04-125e-4706-aea0-b3055a72f755. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-b5fd17-cdb87e04-125e-4706-aea0-b3055a72f755.json.