--- title: "PROVISION OF TAX ADVICE SERVICES- SCOTTISH QUALIFICATIONS AUTHORITY TRANSITION TO NEW QUALIFICATIONS BODY" ocid: "ocds-r6ebe6-0000773914" canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000773914" markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000773914.md" json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000773914.json" source: "Public Contracts Scotland" current_stage: "Tender" buyer: "SCOTTISH GOVERNMENT" published: "2024-07-31" --- # PROVISION OF TAX ADVICE SERVICES- SCOTTISH QUALIFICATIONS AUTHORITY TRANSITION TO NEW QUALIFICATIONS BODY Buyer: SCOTTISH GOVERNMENT Current stage: Tender OCID: ocds-r6ebe6-0000773914 [View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000773914) [Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000773914.json) ## Summary The Scottish Government is seeking specialist tax advisory services as part of the transition from the Scottish Qualifications Authority (SQA) to a new qualifications body, Qualifications Scotland. This procurement process falls under the Education and General Public Services categories and is currently in the tender stage using an open procedure. Key dates include the tender period ending on 12 August 2024 and the award period starting immediately after. The procuring entity, the Scottish Government, is located at Victoria Quay, Leith Docks, Edinburgh, with further contact details provided for enquiries. This procurement is tailored to ensure tax neutrality during the asset and staff transfer process, expected to complete by Autumn 2025. This tender presents a significant opportunity for firms specialising in tax advice services, particularly those with expertise in handling complex asset transfers within public sector bodies. Companies that can navigate the intricacies of tax liabilities and provide strategic guidance on tax-neutral mechanisms will find this contract beneficial for business growth. The open procurement method favours businesses capable of electronic submissions, making it accessible to a broad range of service providers proficient in public procurement requirements and the specifics of Scottish educational reforms. ## 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=JUL510970 | | Notice type | PCS Notice - Website Contract Notice | | Procurement type | Standard | | Procurement category | Services | | Procurement method | Open | | Procurement method details | Open procedure | | Tender suitability | Not specified | | Awardee scale | Not specified | | All stages | Tender | ## Dates | Field | Value | | --- | --- | | Publication date | 31 Jul 2024 | | Submission deadline | 12 Aug 2024 | | Future notice date | Not specified | | 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 | Active | | Lots status | Active | | 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 - 31 Jul 2024 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL510970 ## Documents - https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JUL510970&idx=1 31st July 2024 - Invitation to Tender - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL510970 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-r6ebe6-0000773914 - https://www.publiccontractsscotland.gov.uk/ - https://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=773914 - https://www.publiccontractsscotland.gov.uk/sitehelp/help_guides.aspx ## 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-r6ebe6-0000773914. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000773914.json.