Published date: 19 July 2023
Last edited date: 20 July 2023
Awarded contract - This means that the contract has been awarded to a supplier.
Contract summary
Industry
Research services - 73110000
Location of contract
m3 5bs
Value of contract
£198,000
Procurement reference
CW88562
Published date
19 July 2023
Closing date
2 June 2023
Closing time
12am
Contract start date
3 July 2023
Contract end date
2 July 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?
Yes
Contract is suitable for VCSEs?
No
Description
HMRC has introduced various offshore penalties over the last decade to deter offshore non-compliance. In that time, HMRC raised over 14,000 offshore penalties in relation to 7,000 cases. However, the introduction of international transparency frameworks such as the Common Reporting Standard (CRS), and the increased ability for HMRC to obtain and share taxpayer data, has changed the landscape significantly. HMRC is increasingly using third party data for nudges and prompts, and trialling sharing data directly with taxpayers and agents.
To help assess whether the current penalty regime is still appropriate or would benefit from reform, HMRC needs to understand the impact the regime has on deterring potential non-compliance and incentivising disclosures.
The proposed research is intended to address several evidence gaps and will directly inform:
1. Reform of the offshore penalty regime. This may take the form of simplification (up to and including abolition) of the current regime. This research will ensure that the reform process considers the evidence for improving compliance through the offshore penalty regime, rather than simply updating the penalty rules. In turn, this will narrow the tax gap, ensuring that the penalty regime contributes to HMRC's efforts to collect the right amount of tax
2. Operational compliance activity, such as digital nudges and compliance campaigns to encourage customers to disclose unreported offshore income
3. Future communications campaigns to raise awareness of the offshore penalty regime and maximise its deterrence effect
Award information
Awarded date
26 June 2023
Contract start date
3 July 2023
Contract end date
2 July 2024
Total value of contract
£198,000
This contract was awarded to 1 supplier.
KANTAR PUBLIC UK LIMITED
Address
4 Millbank
LONDON
SW1P 3JA
GBReference
Companies House number: 13663077
Supplier is SME?
No
Supplier is VCSE?
No
About the buyer
Contact name
Rebecca Yeates
Address
Trinity Bridge House
2 Dearmans Place
Salford
M35BS
United Kingdom
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Closing: 2 June 2023, 12am
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