# 1718CCG05 Understanding tax avoidance arrangements used by contractors

> 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: [IFF Research](/contract-winners/iff-research/public-sector-contract-awards)
- Award value: £40,563
- Tender value: £40,563
- Award date: 22 January 2018
- Published: 19 March 2018
- Contract start: 29 January 2018
- Contract end: 29 June 2018
- Stage: awarded
- Procurement category: services
- Notice ID: 8a60f686-4286-40cf-9ce0-b7b6286fa5ac-206153
- OCID: ocds-b5fd17-cdb87e04-125e-4706-aea0-b3055a72f755

## Description

\. HMRC is looking to deepen understanding of the contractor avoidance marketplace\. For the purposes of this research a contractor is defined as a freelancer, or other individual who can sell their services by way of a contract\. This research will help us better understand how contractors view tax avoidance and how the contracting industry is targeted by promoters of tax avoidance\. The research will inform HMRC operational responses and contribute to HMRC's objective to 'bear down on avoidance, evasion and error'\. Additional information: this contract was let as part of a further competition within the BEIS Research & Evaluation Framework

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## Source

[View the original notice on Contracts Finder](https://www.contractsfinder.service.gov.uk/Notice/8a60f686-4286-40cf-9ce0-b7b6286fa5ac-206153)