{ "tag": [ "compiled" ], "id": "ocds-r6ebe6-0000837108-2026-07-15T00:00:00Z", "date": "2026-07-15T00:00:00Z", "ocid": "ocds-r6ebe6-0000837108", "initiationType": "tender", "parties": [ { "id": "org-12", "name": "University of Strathclyde", "identifier": { "legalName": "University of Strathclyde" }, "address": { "streetAddress": "Learning & Teaching Building, 49 Richmond Street", "locality": "Glasgow", "region": "UKM82", "postalCode": "G1 1XU" }, "contactPoint": { "name": "Paula Hirschganger", "email": "paula.l.hirschganger@strath.ac.uk", "url": "https://www.publictendersscotland.publiccontractsscotland.gov.uk/" }, "roles": [ "buyer" ], "details": { "classifications": [ { "id": "Body governed by public law", "scheme": "TED_CA_TYPE" }, { "id": "09", "description": "Education", "scheme": "COFOG" } ], "url": "http://www.strath.ac.uk/" } }, { "id": "org-13", "name": "Glasgow Sheriff Court", "identifier": { "legalName": "Glasgow Sheriff Court" }, "address": { "streetAddress": "1 Carlton Place", "locality": "Glasgow", "postalCode": "G5 9DA" }, "contactPoint": { "url": "http://" }, "roles": [ "reviewBody" ] } ], "buyer": { "name": "University of Strathclyde", "id": "org-12" }, "tender": { "id": "UOS-41433-2026", "title": "Provision of Tax Advice and Tax-Related Services", "description": "The University requires the establishment of a 2-lot Framework Agreement for various forms of Tax Advice.", "status": "active", "items": [ { "id": "1", "additionalClassifications": [ { "id": "79222000", "scheme": "CPV" }, { "id": "79221000", "scheme": "CPV" }, { "id": "79220000", "scheme": "CPV" } ], "deliveryLocation": { "description": "University of Strathclyde" }, "deliveryAddresses": [ { "region": "UKM82" } ], "relatedLot": "1" }, { "id": "2", "additionalClassifications": [ { "id": "79221000", "scheme": "CPV" }, { "id": "79220000", "scheme": "CPV" } ], "deliveryLocation": { "description": "University of Strathclyde" }, "deliveryAddresses": [ { "region": "UKM82" } ], "relatedLot": "2" } ], "value": { "amount": 600000, "currency": "GBP" }, "procurementMethod": "open", "procurementMethodDetails": "Open procedure", "mainProcurementCategory": "services", "submissionMethod": [ "electronicSubmission" ], "submissionMethodDetails": "https://www.publictendersscotland.publiccontractsscotland.gov.uk/", "tenderPeriod": { "endDate": "2026-08-12T12:00:00Z" }, "awardPeriod": { "startDate": "2026-08-12T12:00:00Z" }, "documents": [ { "id": "JUL560153", "documentType": "contractNotice", "title": "Provision of Tax Advice and Tax-Related Services", "description": "The University requires the establishment of a 2-lot Framework Agreement for various forms of Tax Advice.", "url": "https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL560153", "format": "text/html" } ], "lots": [ { "id": "1", "title": "UK Tax Advice", "description": "Lot 1 (UK Tax Advice) will include, but is not limited to: Corporation Tax - Corporation tax compliance. - Preparation of the annual corporation tax return based on inputs from the Tax Manager. The return must be finalised to be filed with HMRC to meet the statutory filing deadline. - One UK based entity with charitable status. - Review and submit to HMRC (including filing requirements of annual accounts e.g., iXBRL tagging). Finalised to ensure filing with HMRC by statutory filing deadline. - General ad-hoc tax advisory including but not limited to: provide guidance on implications for the University on changes in legislation and technological requirements of corporation tax, tax advice to ensure effective and efficient tax management across the University. - When requested by the Tax Manager, guidance to the University on tax matters relating to new developments, business plans, including but not limited to: advice and implications of corporate structures, proposals for tax efficient arrangements (maximising recovery without undue risk and administrative burden). -When requested by the Tax Manager, provision of strategic advice to the University on corporation and other tax matters (e.g., LBTT and charitable reliefs) relating to new developments, with specific input to tax aspects of business plans. Employment Taxes - General payroll and employment related tax advice. - Providing guidance and explanation of implications for the University of changes in legislation, including any changes which may be required to systems and processes (e.g., IR35, JRS or RTI). - Employer tax, social security and compliance obligations and preparedness for HMRC or other tax authority audits or reviews. - Payroll regulations and requirements and best practice processes to manage risks and control costs. - Employee remuneration, reward, and benefits (cost-effective arrangements, taxability, processing, and management - P11D, PAYE settlement agreements). VAT Compliance - Review annual partial exemption calculation, prepared by the Tax Manager. - Ad-hoc queries concerning VAT rating from the Tax Manager or Senior Accounting Assistant. VAT Advisory - General VAT advice as requested by the Tax Manager or Senior Accounting Assistant. - Provide guidance on implications for the University on changes in legislation including any changes which may be required to systems and processes (e.g., MTD or similar changes). - Advice of changes to VAT rates and the impact on the University. - Analysis and guidance on the set up of new Capital Good Sectors. - Option to tax advice and implications. - Ad-hoc VAT queries (e.g., provision of advice in relation to specific queries on VAT implications of contracts between the University and customers/funders specifically whether the supply is standard rated/zero rated or exempt). Custom Duty (Imports and Exports) - Ability to provide advice and support with ad-hoc Custom Duty queries from the Tax Manager or Senior Accounting Assistant. - General advice on application of Single Market rules including INTRASTAT.. Economic operators may be excluded from this competition if they are in any of the situations referred to in regulation 58 of the Public Contracts (Scotland) Regulations 2015.", "status": "active", "awardCriteria": { "criteria": [ { "type": "quality", "name": "Quality", "description": "50" }, { "type": "price", "description": "50" } ] }, "options": { "description": "In line with Regulation 72 - Modification of Contracts During their Term, of the Public Contracts (Scotland) Regulations 2015, this Contract may be modified without a new procurement procedure in accordance with this Part in some cases." }, "hasOptions": true, "submissionTerms": { "variantPolicy": "notAllowed" }, "contractPeriod": { "durationInDays": 720 }, "hasRenewal": true, "renewal": { "description": "The contract is subject to two up to 12-month extensions. Any extension is to be exercised at the University's entire discretion and will only be valid upon written notification to the Tenderer no later than 30 days prior to the expiry of the preceding term." } }, { "id": "2", "title": "Overseas and Global Mobility Tax Advice", "description": "Lot 2 (Overseas and Global Mobility Tax Advice) will include, but is not limited to: - General advice on overseas taxes including but not limited to and depending on the overseas jurisdiction: corporate, personal, VAT, WHT, digital etc. - Global mobility implications of employees working overseas to ensure the University and the employee(s) are fully compliant with local regulations and legislative requirements in-country. - Ability to provide, as required, an assessment of additional cost to the University because of overseas posting. - Advice in respect of overseas employer and employee tax, social security, and associated reporting, payment and/or filing obligations that emerge from having a globally mobile workforce with employees operating in various overseas countries. - Overseas planning to ensure collaborations/working arrangements between the University and other organisations are structured in a tax efficient way whilst ensuring tax compliance and efficiency to limit liabilities (e.g., to mitigate creation of a PE where/if applicable). - Advice and implications of overseas registration for the University and subsequent set up as and where appropriate (e.g., payroll operations, in country registrations, in country filing of returns and making payments as required). - Ability to assist in implementing payroll and reporting requirements in overseas jurisdictions. Advice may also be requested on shadow payroll and where tax, wage and benefits must be compliantly paid and reported, the University may also require that overseas payroll services are provided in the form of advice, set-up, implementation and management of payroll services in one or multiple host territories. Management of the payroll services will include the payment of wages on a frequency agreed with the University as well as annual reporting. Preparation of payslips and preparation of statutory payroll forms, as well as direct overseas payroll may also be required where the employee is required to be paid in the currency of the host territory. - Ability to assist in preparation and submission of return submissions in overseas countries if applicable. - Minimising tax liabilities without risk of non-compliance. - Providing guidance on changes in legislation for any overseas tax operations.. Economic operators may be excluded from this competition if they are in any of the situations referred to in regulation 58 of the Public Contracts (Scotland) Regulations 2015.", "status": "active", "awardCriteria": { "criteria": [ { "type": "quality", "name": "Quality", "description": "50" }, { "type": "price", "description": "50" } ] }, "options": { "description": "In line with Regulation 72 - Modification of Contracts During their Term, of the Public Contracts (Scotland) Regulations 2015, this Contract may be modified without a new procurement procedure in accordance with this Part in some cases." }, "hasOptions": true, "submissionTerms": { "variantPolicy": "notAllowed" }, "contractPeriod": { "durationInDays": 720 }, "hasRenewal": true, "renewal": { "description": "The contract is subject to two up to 12-month extensions. Any extension is to be exercised at the University's entire discretion and will only be valid upon written notification to the Tenderer no later than 30 days prior to the expiry of the preceding term." } } ], "lotDetails": { "maximumLotsBidPerSupplier": 2147483647 }, "bidOpening": { "date": "2026-08-12T12:00:00Z" }, "contractTerms": { "hasElectronicPayment": true, "electronicInvoicingPolicy": "allowed" }, "coveredBy": [ "GPA" ], "selectionCriteria": { "criteria": [ { "type": "economic", "description": "The bidder should provide its (\"general\") yearly turnover for the number of financial years specified in the relevant Contract Notice. The bidder confirms they already have or can commit to obtain, prior to the commencement of the contract, the levels of insurance cover indicated in the relevant Contract Notice (Professional Risk Indemnity Insurance). The bidder confirms they already have or can commit to obtain, prior to the commencement of the contract, the levels of insurance cover indicated in the relevant Contract Notice (Employer's (Compulsory) Liability Insurance). The bidder confirms they already have or can commit to obtain, prior to the commencement of the contract, the levels of insurance cover indicated in the relevant Contract Notice (Public Liability Insurance).", "minimum": "Bidders will be required to have a minimum \"general\" yearly turnover of 1,200,000 GBP for the last three (3) years. It is a requirement of this contract that bidders can hold or commit to obtain prior to the commencement of any subsequently awarded contract, the types of insurance indicated below. The bidder shall maintain in force with reputable insurers employer's liability insurance and public liability insurance in the sum of not less than GBP10,000,000 in respect of any one incident and unlimited as to numbers of claims. The bidder shall maintain in force with reputable insurers professional liability insurance in the sum of not less than GBP2,000,000 in respect of any one incident and unlimited as to numbers of claims. Bidders that do not pass the above Selection Criteria may be eliminated from the tender at this stage in the evaluation. All bidders passing the above Selection Criteria will be taken forward to the Tender Technical and Price evaluation." }, { "type": "technical", "description": "Please provide relevant examples of supplies and/or services carried out during the last three years as specified.", "minimum": "Bidders will be required to provide three examples that demonstrate that they have the relevant experience to deliver the services/supplies as described in part II.2.4 of the Contract Notice or the relevant section of the Site Notice. Examples provided should be relevant and proportionate to the procurement exercise. This question will have a minimum score of 2. Bidders that do not pass the above Selection Criteria may be eliminated from the tender at this stage in the evaluation. All bidders passing the above Selection Criteria will be taken forward to the Tender Technical and Price evaluation." } ] }, "submissionTerms": { "languages": [ "en" ], "bidValidityPeriod": { "durationInDays": 90 } }, "techniques": { "hasFrameworkAgreement": true }, "classification": { "id": "79221000", "scheme": "CPV" }, "reviewDetails": "An economic operator that suffers, or risks suffering, loss, or damage attributable to a breach of duty under the Public Contract (Scotland) Regulations 2015 (SSI2015/446) (as amended) may bring proceedings to the Sheriff Court or the Court of Session.", "hasRecurrence": true, "recurrence": { "description": "July 2030" }, "legalBasis": { "id": "32014L0024", "scheme": "CELEX" } }, "language": "EN", "relatedProcesses": [ { "id": "1", "relationship": [ "planning" ], "scheme": "EU-OJ", "identifier": "2025/S 000-025502" } ], "description": "Communications will only be conducted through the PCS-T messaging facility. No discussion on the contract will be undertaken with any supplier outwith the messaging facility. Bidders should not approach any University contact they may have in relation to the scope of the tender. The buyer is using PCS-Tender to conduct this ITT exercise. The Project code is 31992. For more information see: http://www.publiccontractsscotland.gov.uk/info/InfoCentre.aspx?ID=2343 Community benefits are included in this requirement. For more information see: https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/ A summary of the expected community benefits has been provided as follows: Please see Procurement documents for full details. (SC Ref:837108)", "links": [ { "rel": "canonical", "href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000837108" } ], "noticetype": "OJEU - F2 - Contract Notice" }