Published date: 15 June 2022

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


Closing: 23 May 2022, 8am

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.


More information

Attachments


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
GB

Reference

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

Email

fintan.bradley@hmrc.gov.uk