Published date: 15 June 2022
Awarded contract - This means that the contract has been awarded to a supplier.
Contract summary
Industry
Research and development services and related consultancy services - 73000000
Research and experimental development services - 73100000
Research and development consultancy services - 73200000
Design and execution of research and development - 73300000
Research and Development services on security and defence materials - 73400000
Location of contract
United Kingdom
Value of contract
£150,000
Procurement reference
SR769411361
Published date
15 June 2022
Closing date
23 May 2022
Closing time
8am
Contract start date
30 May 2022
Contract end date
22 January 2023
Contract type
Supply 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
HMRC are interested in updating research into the HE, having formed the basis of HMRC's HE tax gap estimates since 2017 in turn guiding compliance work. Since the last wave there have been two major economical and societal events (EU exit and Covid-19) meaning prior estimates may no longer be reliable. To be able to make accurate tax gap estimates and reduce tax losses to the HE, a re-evaluation of the scale and nature of the HE is required.
In 2018-2019 HMRC estimated £2.6bn of tax revenue was forgone due to HE activity. The HE deprives the government of funding and places an unfair burden on the compliant majority, addressing the HE is therefore key to HMRC's role of supporting compliant businesses.
HE is a stubborn area of risk and within the context of Covid-19 underlying problems that drive the HE may have been exacerbated. Prior reports have concluded ("Tackling the tax gap") that the pandemic may increase the risk of non-payment of taxes as more people deliberately engage with the HE. Yet the full impact of Covid-19 and the related recession is unknown, increasing the urgency of this work.
Award information
Awarded date
23 May 2022
Contract start date
30 May 2022
Contract end date
22 January 2023
Total value of contract
£150,000
This contract was awarded to 1 supplier.
NATIONAL CENTRE FOR SOCIAL RESEARCH
Address
35 Northampton Square
LONDON
EC1V 0AX
GBReference
Companies House number: 04392418
Supplier is SME?
No
Supplier is VCSE?
No
About the buyer
Contact name
Fintan Bradley
Address
Trinity Bridge House, 2 Dearmans Place
Salford
M3 5BS
England
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Closing: 23 May 2022, 8am