# Understanding the population of Company Owner Managers \(COMs\)' research

> Contract award record from UK public-sector procurement sources.

## Key facts

- Public buyer: [H M Revenue & Customs](/buyers/h-m-revenue-customs/contract-awards)
- Contract winner: [Ipsos \(Market Research\) Ltd](/contract-winners/ipsos-market-research/public-sector-contract-awards)
- Award value: £167,575
- Tender value: £167,575
- Award date: 29 March 2023
- Published: 3 April 2023
- Contract start: 29 March 2023
- Contract end: 23 September 2024
- Stage: awarded
- Procurement category: services
- Notice ID: 7e33b5b4-b89c-48ab-aa75-d50eae4b68da-631010
- OCID: ocds-b5fd17-30cb64d1-4979-45a8-beb8-2546a2d153b6

## Description

A Company Owner Manager \(COM\) is a shareholder and director of their company: they control the affairs of the company and perform duties with a view to making profit\. COMs typically pay themselves fully or partially in dividends, reducing the amount of tax they pay as an individual\. The IFS has identified COMs as the single fastest growing labour market group\. Tax motivated incorporation has been highlighted as a fiscal risk by the OBR as the lower effective tax rates that COMs pay pose a risk to the tax base and revenue sustainability\. COMs cannot be identified in HMRC data - advice to ministers is currently underpinned by uncertain assumptions\. External research to understand the population of COMs will transform the quality of the analysis and advice for ministers on COMs, and inform future options to protect the tax base\. To ensure policy teams in HMRC and HMT can provide robust, high-quality advice to ministers in the future, HMRC will undertake a survey of companies to understand the population of COMs, including the ways in which they are remunerated for their work in the company\.

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## Source

[View the original notice on Contracts Finder](https://www.contractsfinder.service.gov.uk/Notice/7e33b5b4-b89c-48ab-aa75-d50eae4b68da-631010)