Published date: 3 April 2023

Awarded contract - This means that the contract has been awarded to a supplier.


Closing: 16 January 2023, 1pm

Contract summary

Industry

  • Research consultancy services - 73210000

Location of contract

United Kingdom

Value of contract

£128,950 to £167,575

Procurement reference

CW86418

Published date

3 April 2023

Closing date

16 January 2023

Closing time

1pm

Contract start date

29 March 2023

Contract end date

29 September 2024

Contract type

Service contract

Procedure type

Call-off from a dynamic purchasing system

A mini-competition or direct purchase from a pre-established dynamic purchasing system.

Contract is suitable for SMEs?

No

Contract is suitable for VCSEs?

No

Description

A Company Owner Manager (COM) is a shareholder and director of their company: they control the affairs of the company and perform duties with a view to making profit. COMs typically pay themselves fully or partially in dividends, reducing the amount of tax they pay as an individual. The IFS has identified COMs as the single fastest growing labour market group.

Tax motivated incorporation has been highlighted as a fiscal risk by the OBR as the lower effective tax rates that COMs pay pose a risk to the tax base and revenue sustainability.

COMs cannot be identified in HMRC data - advice to ministers is currently underpinned by uncertain assumptions. External research to understand the population of COMs will transform the quality of the analysis and advice for ministers on COMs, and inform future options to protect the tax base.

To ensure policy teams in HMRC and HMT can provide robust, high-quality advice to ministers in the future, HMRC will undertake a survey of companies to understand the population of COMs, including the ways in which they are remunerated for their work in the company.

More information

Attachments

Award information

Awarded date

29 March 2023

Contract start date

29 March 2023

Contract end date

23 September 2024

Total value of contract

£167,575

This contract was awarded to 1 supplier.

Ipsos (Market Research) Ltd

Address

Headquarter Office, 3 Thomas More Square, London, E1W 1YW

Reference

Companies House number: 00948470

Value of contract

£167,575

Supplier is SME?

No

Supplier is VCSE?

No

About the buyer

Contact name

Ibrahim Mulla

Address

2 Dearmans Place,
Salford,
M3 5BS
England

Email

ibrahim.mulla@hmrc.gov.uk