VAT Advisory Services

{
  "awards": [
    {
      "aboveThreshold": false,
      "contractPeriod": {
        "endDate": "2027-03-31T23:59:59+01:00",
        "maxExtentDate": "2028-03-31T23:59:59+01:00",
        "startDate": "2026-04-01T00:00:00+01:00"
      },
      "documents": [
        {
          "datePublished": "2026-03-13T22:19:45Z",
          "description": "Transparency notice on Find a Tender",
          "documentType": "awardNotice",
          "format": "text/html",
          "id": "023247-2026",
          "noticeType": "UK5",
          "url": "https://www.find-tender.service.gov.uk/Notice/023247-2026"
        }
      ],
      "hasOptions": true,
      "hasRenewal": true,
      "id": "1",
      "items": [
        {
          "additionalClassifications": [
            {
              "description": "Tax consultancy services",
              "id": "79221000",
              "scheme": "CPV"
            }
          ],
          "id": "1",
          "relatedLot": "1"
        }
      ],
      "mainProcurementCategory": "services",
      "milestones": [
        {
          "dueDate": "2026-04-01T23:59:59+01:00",
          "id": "1",
          "status": "scheduled",
          "type": "futureSignatureDate"
        }
      ],
      "options": {
        "description": "1*12 months"
      },
      "relatedLots": [
        "1"
      ],
      "renewal": {
        "description": "Optional 12\u2011month extension included only to maintain continuity during BSW restructuring and the potential transition toward shared financial processes or a single\u2011ledger model. This extension is a short\u2011term safeguard and not a long\u2011term commitment."
      },
      "status": "pending",
      "suppliers": [
        {
          "id": "GB-FTS-177257",
          "name": "KPMG LLP"
        }
      ],
      "title": "VAT Advisory Services",
      "value": {
        "amount": 117000.0,
        "amountGross": 117000.0,
        "currency": "GBP"
      }
    }
  ],
  "buyer": {
    "id": "GB-PPON-PXRL-3879-BBGR",
    "name": "Royal United Hospitals Bath NHS Foundation Trust"
  },
  "date": "2026-03-13T22:19:45Z",
  "id": "023247-2026",
  "initiationType": "tender",
  "language": "en",
  "ocid": "ocds-h6vhtk-066a72",
  "parties": [
    {
      "address": {
        "country": "GB",
        "countryName": "United Kingdom",
        "locality": "Bath",
        "postalCode": "BA1 3NG",
        "region": "UKK12",
        "streetAddress": "Procurement Team, E9 Mezzanine, Combe Park"
      },
      "contactPoint": {
        "email": "naveen.pitchumani@nhs.net"
      },
      "details": {
        "classifications": [
          {
            "description": "Public authority - central government",
            "id": "publicAuthorityCentralGovernment",
            "scheme": "UK_CA_TYPE"
          }
        ],
        "url": "https://www.ruh.nhs.uk/"
      },
      "id": "GB-PPON-PXRL-3879-BBGR",
      "identifier": {
        "id": "PXRL-3879-BBGR",
        "scheme": "GB-PPON"
      },
      "name": "Royal United Hospitals Bath NHS Foundation Trust",
      "roles": [
        "buyer"
      ]
    },
    {
      "address": {
        "country": "GB",
        "countryName": "United Kingdom",
        "locality": "London",
        "postalCode": "E14 5GL",
        "region": "UKI42",
        "streetAddress": "15 Canada Square, London"
      },
      "contactPoint": {
        "email": "jaz.dhaliwal@kpmg.co.uk"
      },
      "details": {
        "scale": "large",
        "vcse": false
      },
      "id": "GB-FTS-177257",
      "name": "KPMG LLP",
      "roles": [
        "supplier"
      ]
    }
  ],
  "tag": [
    "award",
    "contract"
  ],
  "tender": {
    "description": "Royal United Hospitals Bath NHS Foundation Trust (RUH) intends to award a contract for VAT Advisory Services to KPMG LLP for a 12\u2011month period. The Trust requires continuity of specialist VAT support during a period of significant organisational and regulatory change. RUH operates a complex and uniquely structured financial ledger that differs from neighbouring BSW Trusts. The incumbent supplier, KPMG, holds detailed knowledge of RUH\u2019s historical VAT positions, COS VAT classifications, legacy financial structures and audit evidence, developed over several years of continuous service. Replacing the incumbent at this time would require substantial re\u2011analysis of historic claims, re\u2011establishment of COS methodologies and replication of technical VAT work already completed, creating disproportionate operational difficulty, risk of inconsistency and potential financial loss. \nthe Trust is also preparing for internal restructuring activity within the wider BSW system, including potential movement towards financial process alignment. During this transitional period, continuity is essential to maintain accurate VAT treatment and avoid disruption to ongoing regulatory preparation work. The services required are compatible with and directly linked to those already provided by the incumbent. RUH is therefore using a direct award route under Section 41 of the Procurement Act 2023, as changing supplier would lead to technical incompatibility, disproportionate duplication of work and risk to VAT compliance.\nThis notice is being published to provide full pre\u2011award transparency in advance of the direct award decision.",
    "id": "C347436",
    "legalBasis": {
      "id": "2023/54",
      "scheme": "UKPGA",
      "uri": "https://www.legislation.gov.uk/ukpga/2023/54/contents"
    },
    "lots": [
      {
        "id": "1",
        "status": "complete"
      }
    ],
    "procurementMethod": "direct",
    "procurementMethodDetails": "Below threshold - without competition",
    "status": "complete",
    "title": "VAT Advisory Services"
  }
}