---
title: "External Audit and Taxation Services"
ocid: "ocds-h6vhtk-059307"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-059307"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-059307.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-059307.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "MANOR ESTATES HOUSING ASSOCIATION LIMITED"
published: "2025-09-03"
---

# External Audit and Taxation Services

Buyer: MANOR ESTATES HOUSING ASSOCIATION LIMITED  
Current stage: Award  
OCID: ocds-h6vhtk-059307

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[Download OCDS JSON](https://d3tenders.com/contract/ocds-h6vhtk-059307.json)

## Summary

The Manor Estates Housing Association Limited, in conjunction with Lister Housing Co-operative Ltd, is inviting tenders for the provision of External Audit and Taxation Services, classified under the auditing services sector. The procurement process is an active restricted procedure and falls under the services category. The primary location for the service delivery is Edinburgh, with potential financial benefits capped at £45,000. The tender period closes on 1st October 2025, with subsequent invitations for the second stage set for 3rd October 2025. This joint initiative allows each organisation to make independent decisions, with the contract commencing with the financial audit for the year ending 31st March 2026. The entire contract may extend up to five years, with options for two additional one-year extensions.

This tender offers a significant growth opportunity for firms specializing in auditing and tax consultancy services. Businesses adept in delivering high-quality services at competitive prices are encouraged to participate, given the award criteria weigh quality and price equally. The tender process is designed to ensure a fair and competitive environment, with electronic submissions enabling streamlined participation. The requirement for proposed community benefits further provides an avenue for businesses to showcase their commitment to societal contributions, enhancing their corporate social responsibility profile.

## Notice

External Audit and taxation services

### Lot Information

Lot 1

Provision of future audit and related services commencing with the audit of the financial statements for the year ended 31 March 2026. Although this is a joint invitation from Manor Estates Group (MEG) and Lister Housing Co-operative Ltd (LHC) neither organisation is bound by the decision of the other. Scope of Service to follow in ITT.

Renewal: 5 years initial contract with potential for 2*1 year extensions

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/053547-2025 |
| Notice type | Tender Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Selective |
| Procurement method details | Restricted procedure |
| Tender suitability | Not specified |
| Awardee scale | Not specified |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 3 Sep 2025 |
| Submission deadline | 1 Oct 2025 |
| Future notice date | Not specified |
| Award date | 3 Sep 2025 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £45,000 |
| Lots value | £45,000 |
| Awards value | Not specified |
| Contracts value | Not specified |

## Status

| Field | Value |
| --- | --- |
| Tender status | Cancelled |
| Lots status | Cancelled |
| Awards status | Unsuccessful |
| Contracts status | Not specified |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | MANOR ESTATES HOUSING ASSOCIATION LIMITED |
| Additional buyers | LISTER HOUSING CO-OPERATIVE LTD |
| Locality | EDINBURGH |
| Post town | Edinburgh |
| Postcode | EH14 1RW |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM1 East Central Scotland |
| ITL 3 | TLM13 City of Edinburgh |
| Local authority | City of Edinburgh |
| Electoral ward | City Centre |
| Westminster constituency | Edinburgh East and Musselburgh |
| Delivery location | TLM75 City of Edinburgh |

## CPV Codes

### Divisions

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

### Codes

- 79212000 - Auditing services
- 79221000 - Tax consultancy services

## Release History

- 3 Sep 2025 at 12:53 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/053547-2025
- 3 Sep 2025 at 10:46 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/053488-2025

## Notice URLs

- http://www.manorestates.org.uk
- http://www.publiccontractsscotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000808725
- https://lister.coop
- https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA15383
- https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA25904
- https://www.scotcourts.gov.uk/courts-and-tribunals/courts-tribunals-and-office-locations/find-us/edinburgh-sheriff-court-and-justice-of-the-peace-court/

## 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-h6vhtk-059307. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-059307.json.