--- title: "PROVISION OF TAX ADVICE SERVICES- SCOTTISH QUALIFICATIONS AUTHORITY TRANSITION TO NEW QUALIFICATIONS BODY" ocid: "ocds-r6ebe6-0000773902" canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000773902" markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000773902.md" json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000773902.json" source: "Public Contracts Scotland" current_stage: "Planning" buyer: "SCOTTISH GOVERNMENT" published: "2024-07-30" --- # PROVISION OF TAX ADVICE SERVICES- SCOTTISH QUALIFICATIONS AUTHORITY TRANSITION TO NEW QUALIFICATIONS BODY Buyer: SCOTTISH GOVERNMENT Current stage: Planning OCID: ocds-r6ebe6-0000773902 [View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000773902) [Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000773902.json) ## Summary The Scottish Government is planning a procurement process for the provision of tax advice services to facilitate the transition of the Scottish Qualifications Authority (SQA) to a new qualifications body, known as Qualifications Scotland. This planned procurement falls under the services category and is set in the UK region of Scotland. As part of an extensive education reform programme, the new body will assume all responsibilities of the SQA by Autumn 2025. The procurement process is currently in the planning stage, with key details published on 30 July 2024. The contracting authority is the Directorate for Education Reform within the Scottish Government, based in Edinburgh, UKM region. This tender offers notable opportunities for businesses specialising in tax advisory services, particularly those with expertise in managing tax-neutral asset transfers and public sector transactions. Companies adept at navigating the complexities of tax liabilities and charges related to the transfer of assets, staff, and responsibilities within the public sector would find this tender especially beneficial. Engaging in this procurement can help businesses expand their portfolio in the public sector, particularly in the educational domain, and foster long-term relationships with the Scottish Government and associated bodies. Interested firms should prepare to engage with the planned procurement process to seize this growth opportunity. ## Notice PROVISION OF TAX ADVICE SERVICES - HMRC have advised that there are potential tax liabilities, charges or risks that come with transferring assets etc from one public body to another. They have informed us there are available mechanisms that enable these transfers to be treated as "tax neutral". To identify what these charges and liabilities may be the Scottish Government is seeking specialist tax advisory services that can support us to make transfers from the SQA to the new qualifications body that are tax neutral, and any other connected purposes. ### Lot Information Lot 1 An extensive education reform programme is underway in Scotland. As part of this reform, the new qualifications body will replace the Scottish Qualifications Authority (SQA). This is being taken forward by the Scottish Government's Directorate for Education Reform. The new qualification body (to be known as Qualifications Scotland) will assume all the responsibilities of the SQA. In order to do this, all staff and assets need to transfer to the new body by its establishment date, currently expected by Autumn 2025, and that the SQA can be dissolved at this point in time or afterwards. HMRC have advised that there are potential tax liabilities, charges or risks that come with transferring assets etc from one public body to another. They have informed us there are available mechanisms that enable these transfers to be treated as "tax neutral". To identify what these charges and liabilities may be the Scottish Government is seeking specialist tax advisory services that can support us to make transfers from the SQA to the new qualifications body that are tax neutral, and any other connected purposes. ## Key Details | Field | Value | | --- | --- | | Publication source | Public Contracts Scotland | | Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL510962 | | Notice type | PCS Notice - Website Prior Information Notice | | Procurement type | Standard | | Procurement category | Services | | Procurement method | Not Specified | | Procurement method details | Not specified | | Tender suitability | Not specified | | Awardee scale | Not specified | | All stages | Planning | ## Dates | Field | Value | | --- | --- | | Publication date | 30 Jul 2024 | | Submission deadline | Not specified | | Future notice date | 13 Aug 2024 | | Award date | Not specified | | Contract period | Not specified | | Recurrence | Not specified | ## Values | Field | Value | | --- | --- | | Tender value | Not specified | | Lots value | Not specified | | Awards value | Not specified | | Contracts value | Not specified | ## Status | Field | Value | | --- | --- | | Tender status | Planned | | Lots status | Planned | | Awards status | Not specified | | Contracts status | Not specified | ## Buyer | Field | Value | | --- | --- | | Main buyer | SCOTTISH GOVERNMENT | | Locality | EDINBURGH | | Post town | Edinburgh | | Postcode | EH6 6QQ | | 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 | Leith | | Westminster constituency | Edinburgh North and Leith | | Delivery location | TLM Scotland | ## CPV Codes ### Divisions - 79 - Business services: law, marketing, consulting, recruitment, printing and security ### Codes - 79221000 - Tax consultancy services ## Release History - 30 Jul 2024 at 00:00 - Planning - PCS Notice - Website Prior Information Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL510962 ## Documents - https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JUL510962&idx=1 30th July 2024 - Invitation to Tender - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL510962 PROVISION OF TAX ADVICE SERVICES- SCOTTISH QUALIFICATIONS AUTHORITY TRANSITION TO NEW QUALIFICATIONS BODY - PROVISION OF TAX ADVICE SERVICES - HMRC have advised that there are potential tax liabilities, charges or risks that come with transferring assets etc from one public body to another. They have informed us there are available mechanisms that enable these transfers to be treated as "tax neutral". To identify what these charges and liabilities may be the Scottish Government is seeking specialist tax advisory services that can support us to make transfers from the SQA to the new qualifications body that are tax neutral, and any other connected purposes. ## Notice URLs - http:// - http://www.publiccontractsscotland.gov.uk - http://www.scotland.gov.uk - https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000773902 - https://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=773902 ## 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-r6ebe6-0000773902. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000773902.json.