---
title: "External audit and tax services"
ocid: "ocds-r6ebe6-0000814756"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000814756"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000814756.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000814756.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "KINGDOM HOUSING ASSOCIATION LIMITED"
published: "2026-03-09"
---

# External audit and tax services

Buyer: KINGDOM HOUSING ASSOCIATION LIMITED  
Current stage: Award  
OCID: ocds-r6ebe6-0000814756

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000814756)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000814756.json)

## Summary

The contracting process for providing external audit and tax services has been completed by Kingdom Housing Association Limited, located in Glenrothes, Fife. This procurement falls under the 'Housing and Community Amenities' industry category and involved selective procurement methods using a restricted procedure. Managed by Kingdom Housing, this tender reached the award stage on 9 March 2026, with an active contract signed, valued at £60,694. Key dates included the tender period ending on 22 December 2025 and the invitation date for the second stage set for 5 January 2026. RSM UK Audit LLP was awarded the contract, with the process observed by Kirkcaldy Sheriff Court. Glenrothes remains the primary delivery location for these services.

This tender presents significant opportunities for businesses specialising in statutory audit and tax compliance services to engage effectively with Kingdom Housing Association Limited, a registered social landlord. The procurement process emphasises service quality, accounting for 65% of award criteria, making it ideal for large firms capable of meeting the specified service standards. Businesses with expertise in CCAB membership and reserved professions will find substantial growth potential, particularly given the contract's flexible renewal options spanning up to five years. The selection criteria favour those with strong technical skills and allow exclusive execution by particular professions, opening doors for professional service firms adept in audit solutions.

## Notice

Statutory audit services. Tax compliance and consultancy services

### Lot Information

Lot 1

Statutory audit and tax services

Renewal: 3 year contract plus 2 one year extensions

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAR551264 |
| 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 | Large |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 9 Mar 2026 |
| Submission deadline | 22 Dec 2025 |
| Future notice date | Not specified |
| Award date | 9 Mar 2026 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | Not specified |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £60,694 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | KINGDOM HOUSING ASSOCIATION LIMITED |
| Locality | GLENROTHES |
| Post town | Kirkcaldy |
| Postcode | KY6 2DA |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM0 Eastern Scotland |
| ITL 3 | TLM01 Clackmannanshire and Fife |
| Local authority | Fife |
| Electoral ward | Glenrothes West and Kinglassie |
| Westminster constituency | Glenrothes and Mid Fife |
| Delivery location | TLM72 Clackmannanshire and Fife |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | RSM UK AUDIT |

## CPV Codes

### Divisions

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

### Codes

- 79212300 - Statutory audit services

## Release History

- 9 Mar 2026 at 00:00 - Award - OJEU - F3 - Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAR551264
- 20 Nov 2025 at 00:00 - Tender - OJEU - F2 - Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV543940

## Documents

- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=NOV543940
  External audit and tax services - Statutory audit services. Tax compliance and consultancy services
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAR551264
  External audit and tax services - Statutory audit services. Tax compliance and consultancy services

## Notice URLs

- http://
- http://www.kingdomhousing.org.uk
- http://www.publiccontractsscotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000814756

## 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-r6ebe6-0000814756. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000814756.json.
