---
title: "LASEUG - VAT advice for merger"
ocid: "ocds-h6vhtk-0667f5"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-0667f5"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-0667f5.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-0667f5.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "THE UNIVERSITY OF KENT"
published: "2026-03-12"
---

# LASEUG - VAT advice for merger

Buyer: THE UNIVERSITY OF KENT  
Current stage: Award  
OCID: ocds-h6vhtk-0667f5

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-h6vhtk-0667f5)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-h6vhtk-0667f5.json)

## Summary

The University of Kent has concluded a procurement process to obtain VAT advisory services concerning its merger into the University of Greenwich. This contract, awarded to KPMG LLP, focuses on various financial services including the transfer of options to tax, self-supply, and Transfer of Going Concern, along with submissions to HMRC. Additionally, it entails advice on a Partial Recovery Special Method for the entity using scenario modelling. The procurement, conducted directly below the competitive threshold, was awarded on 12 March 2026, covering services in the financial and insurance industry. The contract period is set from 12 March to 31 July 2026, and the process is marked as complete.

This contract presents significant business opportunities, particularly for firms providing specialised financial advisory services. Although awarded without competition, it highlights the demand for expertise in complex financial transitions and mergers within the educational sector. Large consultancies like KPMG LLP, with a significant presence in financial services, are well-positioned to be competitive in similar future opportunities, especially where intricate VAT advice is required for institutional mergers within sub-central governmental bodies. The University of Kent’s merger reflects occurring trends, offering a broader scope for consultancies to assist in similar organisational changes.

## Notice

The provision of VAT advice around the merging of the Kent entity into the existing University of Greenwich set up. Including the transfer of options to tax, self supply and the Transfer of going concern along with the necessary submissions to HMRC. Further advice on the recommended Partial Recovery Special Method for the entity with modelling of different scenarios.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/022154-2026 |
| Notice type | UK6 - Contract Award Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Direct |
| Procurement method details | Below threshold - without competition |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 12 Mar 2026 |
| Submission deadline | Not specified |
| Future notice date | Not specified |
| Award date | 11 Mar 2026 |
| Contract period | 12 Mar 2026 - 31 Jul 2026 |
| Recurrence | Not specified |

## Values

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

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Complete |
| Awards status | Active |
| Contracts status | Not specified |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | THE UNIVERSITY OF KENT |
| Locality | CANTERBURY |
| Post town | Canterbury |
| Postcode | CT2 7NZ |
| Country | England |
| ITL 1 | TLJ South East (England) |
| ITL 2 | TLJ4 Kent |
| ITL 3 | TLJ44 East Kent |
| Local authority | Canterbury |
| Electoral ward | Blean Forest |
| Westminster constituency | Canterbury |
| Delivery location | Not specified |

## Supplier

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

## CPV Codes

### Divisions

- 66 - Financial and insurance services

### Codes

- 66000000 - Financial and insurance services

## Release History

- 12 Mar 2026 at 09:41 - Award - UK6 - Contract Award Notice - https://www.find-tender.service.gov.uk/Notice/022154-2026
- 12 Mar 2026 at 09:34 - Award - UK5 - Transparency Notice - https://www.find-tender.service.gov.uk/Notice/022145-2026

## Documents

- https://www.find-tender.service.gov.uk/Notice/022154-2026
  12th March 2026 - Contract award notice on Find a Tender
- https://www.find-tender.service.gov.uk/Notice/022145-2026
  12th March 2026 - Transparency notice on Find a Tender

## Notice URLs

- http://KPMG.CO.UK
- http://www.kent.ac.uk/
- https://www.legislation.gov.uk/ukpga/2023/54/contents

## 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-0667f5. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-0667f5.json.