Scope
Reference
002668
Description
The British Library is seeking supplier/s for Taxation Services. The British Library is an exempt charity which operates charitable, ancillary and commercial services and therefore has a complex tax position which allows it to benefit from section 33(A) VATA 1994 against a number of its services. The British Library annually reviews the option of setting up a wholly owned trading company for its commercial operations to manage the corporation tax position.
For more information about this opportunity, please visit the Delta eSourcing portal at:
https://www.delta-esourcing.com/tenders/UK-UK-London:-Tax-consultancy-services./H4HY65DR42
To respond to this opportunity, please click here:
Total value (estimated)
- £100,000 excluding VAT
- £120,000 including VAT
Below the relevant threshold
Contract dates (estimated)
- 1 January 2026 to 31 December 2028
- Possible extension to 31 December 2030
- 5 years
Description of possible extension:
2 x 12 month optional extensions
Main procurement category
Services
CPV classifications
- 79221000 - Tax consultancy services
Contract locations
- UK - United Kingdom
Lot Lot 1. Lot 1-Corporation Tax
Description
The primary requirements in this area will be to:
Advise on the potential Corporation Tax treatment and implications of the Library's current and future operations and provide solutions to mitigate the Library's taxation risk and minimise Corporation Tax liability
Assist in the submission of the annual Corporation Tax return which includes allowances for Exhibition Tax relief, as calculated by Library staff
Provide iXBRL tagging services in relation to the Library's accounts
Assist in the submission of our Qatar withholding tax reclaim, as calculated by the Library staff
Ad-hoc advice may be requested in relation to ancillary tax issues relating to matters such as:
Land and Property
The advent of new legislation
Other specific transactions
We anticipate the fee proposal for the production and submission of the corporation tax return, including review of our MGTER workings and undertaking of iXBRL tagging, to be fixed annually, subject to any significant changes to the scope of the engagement. We request a fee proposal for the year ended 31 March 2026, alongside a rate card for other ad-hoc advisory services if required.
Lot value (estimated)
- £25,000 excluding VAT
- £30,000 including VAT
Same for all lots
CPV classifications, contract locations and contract dates are shown in the Scope section, because they are the same for all lots.
Lot Lot 2. Lot 2 -VAT
Description
The Library has a complex mixture of non-business activities, activities for which input tax is recoverable under s33a of the 1994 act, taxable and exempt activities.
The library is currently awaiting formal approval of a revised Partial Exemption Special Method. It is anticipated that this will be in place ahead of the commencement of a contract awarded under this tender.
The primary requirements in this area will be to:
Maximise the level of VAT recovery whilst ensuring compliance with current rules and legislation in the spirit it was intended.
Advise on the VAT treatment of new transaction types when these arise to ensure accurate returns and partial exemption calculations
Ad-hoc advice may be requested in relation to ancillary tax issues relating to matters such as:
Partial Exemption
The advent of new legislation
Distance selling and Mini One Stop Shop
Import/Export arrangements post the EU exit
Other specific transactions
We anticipate the fee proposal for the work in this area to be based on a time/rate basis. We request a rate card for ad-hoc advisory services as required.
Lot value (estimated)
- £60,000 excluding VAT
- £72,000 including VAT
Same for all lots
CPV classifications, contract locations and contract dates are shown in the Scope section, because they are the same for all lots.
Lot Lot 3. Lot 3-Employment Taxes
Description
The primary requirements in this area will be to:
Advise on the application of employment taxes and any changes in legislation, e.g. IR35.
Ad-hoc advice may be requested in relation to ancillary tax issues relating to matters such as:
The advent of new legislation
Other specific transactions
We anticipate the fee proposal for the work in this area to be based on a time/rate basis. We request a rate card for ad-hoc advisory services as required.
Lot value (estimated)
- £15,000 excluding VAT
- £18,000 including VAT
Same for all lots
CPV classifications, contract locations and contract dates are shown in the Scope section, because they are the same for all lots.
Participation
Particular suitability
Lot Lot 1. Lot 1-Corporation Tax
Lot Lot 2. Lot 2 -VAT
Lot Lot 3. Lot 3-Employment Taxes
Small and medium-sized enterprises (SME)
Submission
Enquiry deadline
6 October 2025, 11:59am
Tender submission deadline
13 October 2025, 12:00pm
Submission address and any special instructions
Tenders may be submitted electronically
Yes
Award criteria
| Name | Type | Weighting |
|---|---|---|
| Criterion 1 | Quality | 60% |
| Criterion 2 | Price | 40% |
Procedure
Procedure type
Below threshold - open competition
Contracting authority
British Library
- Public Procurement Organisation Number: PCXZ-9362-XQJM
British Library, 96 Euston Road
London
NW1 2DB
United Kingdom
Telephone: +44 193754644
Email: kathryn.taylor@bl.uk
Region: UKI31 - Camden and City of London
Organisation type: Public authority - central government