---
title: "VAT Advisory Services"
ocid: "ocds-h6vhtk-066a72"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-066a72"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-066a72.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-066a72.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "ROYAL UNITED HOSPITALS BATH NHS FOUNDATION TRUST"
published: "2026-03-13"
---

# VAT Advisory Services

Buyer: ROYAL UNITED HOSPITALS BATH NHS FOUNDATION TRUST  
Current stage: Award  
OCID: ocds-h6vhtk-066a72

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[Download OCDS JSON](https://d3tenders.com/contract/ocds-h6vhtk-066a72.json)

## Summary

The procurement process initiated by the Royal United Hospitals Bath NHS Foundation Trust focuses on securing VAT Advisory Services, vital for navigating organisational and regulatory changes within the healthcare sector. The Trust intends to offer a 12-month contract to KPMG LLP due to the specialised knowledge and historical expertise KPMG holds regarding the Trust's unique financial ledger system. Taking place in Bath, UK, the process is at the award stage with an anticipated contract start date of 1 April 2026. The procurement method is direct, facilitating continuity and preventing operational disruptions due to technical incompatibilities during organisational restructuring.

This tender presents business growth opportunities specifically for large firms experienced in tax consultancy within public healthcare sectors. Firms that can demonstrate robust understanding of complex financial systems and regulations will be best placed to offer competitive services. By maintaining continuity with KPMG LLP under these circumstances, the Trust aims to mitigate risks and safeguard fiscal compliance, indicating potential for future contracts during transitional periods. Businesses able to align their services with the Trust's evolving needs may find ongoing opportunities for collaboration and growth.

## Notice

Royal United Hospitals Bath NHS Foundation Trust (RUH) intends to award a contract for VAT Advisory Services to KPMG LLP for a 12-month period. The Trust requires continuity of specialist VAT support during a period of significant organisational and regulatory change. RUH operates a complex and uniquely structured financial ledger that differs from neighbouring BSW Trusts. The incumbent supplier, KPMG, holds detailed knowledge of RUH's historical VAT positions, COS VAT classifications, legacy financial structures and audit evidence, developed over several years of continuous service. Replacing the incumbent at this time would require substantial re-analysis of historic claims, re-establishment of COS methodologies and replication of technical VAT work already completed, creating disproportionate operational difficulty, risk of inconsistency and potential financial loss. the Trust is also preparing for internal restructuring activity within the wider BSW system, including potential movement towards financial process alignment. During this transitional period, continuity is essential to maintain accurate VAT treatment and avoid disruption to ongoing regulatory preparation work. The services required are compatible with and directly linked to those already provided by the incumbent. RUH is therefore using a direct award route under Section 41 of the Procurement Act 2023, as changing supplier would lead to technical incompatibility, disproportionate duplication of work and risk to VAT compliance. This notice is being published to provide full pre-award transparency in advance of the direct award decision.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/023247-2026 |
| Notice type | UK5 - Transparency 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 | 13 Mar 2026 |
| Submission deadline | Not specified |
| Future notice date | Not specified |
| Award date | 13 Mar 2026 |
| Contract period | 31 Mar 2026 - 31 Mar 2027 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | Not specified |
| Lots value | Not specified |
| Awards value | £117,000 |
| Contracts value | Not specified |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | ROYAL UNITED HOSPITALS BATH NHS FOUNDATION TRUST |
| Locality | BATH |
| Post town | Bath |
| Postcode | BA1 3NG |
| Country | England |
| ITL 1 | TLK South West (England) |
| ITL 2 | TLK5 West of England |
| ITL 3 | TLK52 Bath & North East Somerset and South Gloucestershire |
| Local authority | Bath and North East Somerset |
| Electoral ward | Newbridge |
| Westminster constituency | Bath |
| Delivery location | Not specified |

## Supplier

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

## CPV Codes

### Divisions

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

### Codes

- 79221000 - Tax consultancy services

## Release History

- 13 Mar 2026 at 22:19 - Award - UK5 - Transparency Notice - https://www.find-tender.service.gov.uk/Notice/023247-2026

## Documents

- https://www.find-tender.service.gov.uk/Notice/023247-2026
  13th March 2026 - Transparency notice on Find a Tender

## Notice URLs

- https://www.legislation.gov.uk/ukpga/2023/54/contents
- https://www.ruh.nhs.uk/

## 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-066a72. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-066a72.json.