Planning

HMRC Competition to Tackle Deliberate Evasion and Help Close the Tax Gap

  • HM Revenue & Customs

UK3: Planned procurement notice - Procurement Act 2023 - view information about notice types

Notice identifier: 2025/S 000-039712

Procurement identifier (OCID): ocds-h6vhtk-055ed0

Published 14 July 2025, 3:57pm



Scope

Reference

SR2559456746

Description

Closing the tax gap is a key strategic priority for HMRC. In the 2023 to 2024 tax year, the tax gap is estimated to be 5.3% of total theoretical tax liabilities, or £46.8 billion in absolute terms. This is driven by a range of customer behaviours from simple error to deliberate evasion. Identifying deliberate evasion is inherently difficult across a very large population of customers. By its nature the intent of deliberate evasion is to hide and deceive. This can lead to sub-optimal targeting of investigations by HMRC which impacts HMRC's ability to close the tax gap and increases the burden on compliant customers. Being able to identify deliberate evasion accurately at population level will improve HMRC's approach to managing the tax gap and reduce the impact on compliant customers.

This competitive procurement will invite novel and innovative solutions to closing the tax gap within a customer group on the theme of tackling deliberate evasion.

Potential solutions may include (but are not limited to) analytical techniques and data that can help identify indicators of potential evasion in HMRC's risking processes. However, this is an open competition, and HMRC would like to explore a range of innovative solutions that can contribute to the primary objective of closing the tax gap.

Bidders are encouraged to attend the launch event on Monday 21st July 2025 to learn more about the problem statement. All relevant information will be included within the tender documentation.

Total value (estimated)

  • £5,000,000 excluding VAT
  • £6,000,000 including VAT

Above the relevant threshold

Contract dates (estimated)

  • 12 February 2027 to 11 February 2028
  • Possible extension to 11 February 2031
  • 4 years

Description of possible extension:

Any contract for delivery awarded at the end of the competition will have multiple extension options in the format of 1 year base contract term + 1 year extension + 1 year extension + 1 year extension. Use of the extension options will be driven by contract performance.

Main procurement category

Goods

CPV classifications

  • 48000000 - Software package and information systems
  • 72000000 - IT services: consulting, software development, Internet and support

Contract locations

  • UK - United Kingdom

Participation

Particular suitability

Small and medium-sized enterprises (SME)


Submission

Publication date of tender notice (estimated)

21 July 2025

Enquiry deadline

31 July 2025, 11:59pm

Submission type

Tenders

Tender submission deadline

18 August 2025, 10:00am

Submission address and any special instructions

LAUNCH EVENT

A launch event introducing the problem statement and the detail of the competitive flexible procedure will be held virtually, via Microsoft Teams, on Monday 21st July 2025 at 11am to 12:30pm.

Bidders must register for HMRC's SAP Ariba and complete the form linked below to register for the launch event by 3pm on Friday 18th July.

https://forms.office.com/e/TuKghKAbHV

Late requests to join the event may be considered up to 10am on Monday 21st July.

The launch event will be recorded and the recording will be available via SAP Ariba.

Bidders should contact the provided email address in the event of any issues registering for the launch event. Any queries relating to the content of the competition will not be addressed prior to the launch event.

HMRC SAP ARIBA REGISTRATION

This competition will be conducted by way of an eSourcing event using HMRC's SAP Ariba eSourcing Portal. Please ensure you are registered with the eSourcing Portal to gain access to the competition documentation when it is released which will contain the problem statement and information on the process.

If you are not already registered, the registration link is:

http://hmrc.sourcing-eu.ariba.com/ad/selfRegistration

As part of the registration process you will receive a system generated email asking you to activate your SAP Ariba supplier account by verifying your email address. Once you have completed the activation process you will receive a further email by return confirming the 'registration process is now complete' and providing you with 'your organisation's account ID' number. If an email response from HMRC is not received within one working day of your request, please contact sapariba.hmrcsupport@hmrc.gov.uk (after first checking your spam in-box) notifying non-receipt and confirming when your registration request was first made.

Once you have obtained 'your organisation's account ID' number, please provide your registered details in the form linked above.

You will be added to a sourcing event for this competition in SAP Ariba following the launch event.

Further information about HMRC's procurement tool SAP Ariba, a Supplier's Guide and general information about supplying to HMRC is available on the HMRC website: www.hmrc.gov.uk/about/supplying.htm

If you have already registered on SAP Ariba then you may also need to re-register on HMRC's SAP Ariba in order to be added to the event.

Tenders may be submitted electronically

Yes

Languages that may be used for submission

English

Award decision date (estimated)

1 February 2027


Procedure

Procedure type

Competitive flexible procedure

Competitive flexible procedure description

A multi-stage competitive flexible procedure will be used with features designed to support innovation, encourage participation especially from Small and Medium sized Enterprises, and to enable HMRC to implement a solution to the problem statement. A virtual launch event will be held on Monday 21st July 2025 between 11am and 12:30pm via Microsoft Teams.

The first round submission will comprise of a short proposal and mandatory exclusion criteria. Bidders selected to proceed to further rounds will receive funding to support them through the rounds of the competition. There will be a funded pilot phase as part of the competition. Bidders are encouraged to join the launch event on the 21st July to learn about the stages of the competition. A full detailed description will be included in the tender documentation.


Contracting authority

HM Revenue & Customs

  • Public Procurement Organisation Number: PVMW-8599-JZNJ

100 Parliament Street

London

SW1A 2BQ

United Kingdom

Region: UKI32 - Westminster

Organisation type: Public authority - central government