---
title: "HMRC Trust Statement Legal Provisions Audit - PWC"
ocid: "ocds-b5fd17-d46fa6a9-8eec-4984-bf62-78a064d8c857"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-b5fd17-d46fa6a9-8eec-4984-bf62-78a064d8c857"
markdown_url: "https://d3tenders.com/contract/ocds-b5fd17-d46fa6a9-8eec-4984-bf62-78a064d8c857.md"
json_url: "https://d3tenders.com/contract/ocds-b5fd17-d46fa6a9-8eec-4984-bf62-78a064d8c857.json"
source: "Contracts Finder"
current_stage: "Award"
buyer: "NATIONAL AUDIT OFFICE"
published: "2026-04-03"
---

# HMRC Trust Statement Legal Provisions Audit - PWC

Buyer: NATIONAL AUDIT OFFICE  
Current stage: Award  
OCID: ocds-b5fd17-d46fa6a9-8eec-4984-bf62-78a064d8c857

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-b5fd17-d46fa6a9-8eec-4984-bf62-78a064d8c857)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-b5fd17-d46fa6a9-8eec-4984-bf62-78a064d8c857.json)

## Summary

The National Audit Office (NAO) has awarded a contract to PricewaterhouseCoopers LLP through Lot 4 of the Crown Commercial Service Management Consultancy Framework Three (MCF3). This contract pertains to auditing services; specifically, the legal provisions for an HMRC audit, classified under CPV code 79212000. The procurement method was selective via a call-off from a framework agreement, initially set to run from 1st March 2024 to 28th February 2026, with an extension granted until 28th February 2027. The contract, valued at £69,600 inclusive of VAT, is designated for delivery within the United Kingdom. Operating under the tag 'awardUpdate', the procurement stage is complete as of April 2026.

This tender offers significant opportunities for businesses specialising in auditing services, particularly those adept in handling substantial government contracts. While large corporations like PricewaterhouseCoopers are currently suppliers, the tender's suitability criteria indicate potential opportunities for SMEs. Business growth can be achieved by leveraging established frameworks like the Crown Commercial Service and targeting future contracts that might benefit from similar extensions or expansions in the auditing field. Partners and firms with experience or interest in collaborative public procurement processes may find substantial strategic growth potential aligning with government auditing standards and practices. The location within England further provides a geographical advantage to UK-based auditing firms.

## Notice

The National Audit Office (NAO) awarded a contract through the use of Lot 4 of the Crown Commercial Service Management Consultancy Framework Three (MCF3) to PricewaterhouseCoopers LLP relating to legal provisions for a HMRC audit. The contract will run for a initial period of 2 years from Friday 1st March 2024 to Saturday 28th February 2026. The contract value is PS69,600 inclusive of VAT for the 3 years duration of the contract. As of April 2026, the contract has been extended for 12 months from Sunday 1st March 2026 until Sunday 28th February 2027

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Contracts Finder |
| Latest notice | https://www.contractsfinder.service.gov.uk/Notice/3efcfb04-ddc2-4434-95f9-5af847f460a5 |
| 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 | Large |
| All stages | Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 3 Apr 2026 |
| Submission deadline | 1 Feb 2024 |
| Future notice date | Not specified |
| Award date | 20 Feb 2024 |
| Contract period | 1 Mar 2024 - 28 Feb 2027 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £69,600 |
| Lots value | Not specified |
| Awards value | £69,600 |
| 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 | NATIONAL AUDIT OFFICE |
| Locality | LONDON |
| Post town | South West London |
| Postcode | SW1W 9SP |
| Country | England |
| ITL 1 | TLI London |
| ITL 2 | TLI3 Inner London - West |
| ITL 3 | TLI35 Westminster and City of London |
| Local authority | Westminster |
| Electoral ward | Pimlico North |
| Westminster constituency | Cities of London and Westminster |
| Delivery location | Not specified |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | PRICEWATERHOUSECOOPERS |

## CPV Codes

### Divisions

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

### Codes

- 79212000 - Auditing services

## Release History

- 3 Apr 2026 at 13:04 - AwardUpdate - Award Notice - https://www.contractsfinder.service.gov.uk/Notice/3efcfb04-ddc2-4434-95f9-5af847f460a5
- 8 Jul 2024 at 08:36 - Award - Award Notice - https://www.contractsfinder.service.gov.uk/Notice/3efcfb04-ddc2-4434-95f9-5af847f460a5

## Documents

- https://www.contractsfinder.service.gov.uk/Notice/3efcfb04-ddc2-4434-95f9-5af847f460a5
  3rd April 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-d46fa6a9-8eec-4984-bf62-78a064d8c857. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-b5fd17-d46fa6a9-8eec-4984-bf62-78a064d8c857.json.