---
title: "External Audit and Taxation Services"
ocid: "ocds-r6ebe6-0000808725"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000808725"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000808725.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000808725.json"
source: "Public Contracts Scotland"
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-r6ebe6-0000808725

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[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000808725.json)

## Summary

This procurement opportunity, initiated by Manor Estates Housing Association Limited, seeks to acquire "External Audit and Taxation Services" and falls within the services category. The tender process is in the 'Tender' stage and is actively seeking submissions. It is a joint invitation with Lister Housing Co-operative Ltd, although each organisation retains its independent decision-making. The procurement, classified under the COFOG category "Housing and community amenities," and CPV code 79212000, is conducted through a restricted procedure. The services are to be delivered in Edinburgh, with a contract value estimated at £45,000. Key deadlines include a tender submission closing on 1st October 2025, followed by an invitation date for the second stage on 3rd October 2025. The procurement process is selective and will only consider electronic submissions in English.

This tender presents a noteworthy opportunity for businesses specialising in audit and taxation services to offer their expertise, especially firms experienced in serving housing associations or similar entities. Such businesses can benefit from the project's potential renewal extensions, initially set for five years with possible extensions, leading to sustained revenue and partnership with reputable organisations. Additionally, the emphasis on both quality and price criteria offers a balanced field for SMEs and larger firms to present competitive bids grounded in service excellence and value. The inclusion of community benefits in the requirement further encourages companies to contribute positively to local societal goals, aligning business operations with broader social value objectives.

## 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 | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP538386 |
| Notice type | OJEU - F3 - Contract Award 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 00:00 - Tender - OJEU - F2 - Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP538386
- 3 Sep 2025 at 00:00 - Award - OJEU - F3 - Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP538403

## Documents

- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP538386
  External Audit and Taxation Services - External Audit and taxation services
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=SEP538403
  External Audit and Taxation Services - External Audit and taxation services

## Notice URLs

- http://
- http://www.manorestates.org.uk
- http://www.publiccontractsscotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000808725
- 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-r6ebe6-0000808725. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000808725.json.