# 1617BT07a Prevalence of individuals shopping online for goods and services from overseas and handling of VAT

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

## Key facts

- Public buyer: [H M Revenue &amp; Customs](/buyers/h-m-revenue-customs/contract-awards)
- Contract winner: [Ipsos MORI](/contract-winners/ipsos-mori/public-sector-contract-awards)
- Award value: £29,327
- Tender value: £29,327
- Award date: 28 September 2016
- Published: 13 January 2017
- Contract start: 1 November 2016
- Contract end: 31 March 2017
- Stage: awarded
- Procurement category: services
- Notice ID: 9e38fad3-4c5e-4aa2-889a-adef92110794-125308
- OCID: ocds-b5fd17-5ce4c71f-f89a-402a-a388-520dff4e01d6

## Description

This research will combine quantitative interviews with consumers to better understand the prevalence of online shopping, and qualitative interviews to explore understanding of payment of VAT for online purchases\. This will inform HMRC's understanding of underpayment of VAT for online purchases, in parallel with the Consultation process for the tax measures announced at Budget 2016\. Additional information: This contract was let following a mini-competition within the DWP Social and Economic Research Framework 2013

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## Source

[View the original notice on Contracts Finder](https://www.contractsfinder.service.gov.uk/Notice/9e38fad3-4c5e-4aa2-889a-adef92110794-125308)
