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002668 British Library Taxation Services

Buyer: British Library Board →

Participate on delta-esourcing.com ↗External submission platform

BuyerBritish Library Board
StatusClosed
Deadline13 Oct 2025
Value£100,000
Published8 Sept 2025

What is being bought

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: https://www.delta-esourcing.com/respond/H4HY65DR42

Delivery location

UK, GB · UK, GB · UK, GB

Categories

Tax consultancy services 79221000

Lot details

Lot 1-Corporation Tax

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.

Statusactive
Value£25,000
Contract periodFrom 1 Jan 2026 to 31 Dec 2028
SME suitabilitySuitable for SMEs

Award criteria
Criterion 1 (60%)
Criterion 2 (40%)

Lot 2 -VAT

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.

Statusactive
Value£60,000
Contract periodFrom 1 Jan 2026 to 31 Dec 2028
SME suitabilitySuitable for SMEs

Award criteria
Criterion 1 (60%)
Criterion 2 (40%)

Lot 3-Employment Taxes

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.

Statusactive
Value£15,000
Contract periodFrom 1 Jan 2026 to 31 Dec 2028
SME suitabilitySuitable for SMEs

Award criteria
Criterion 1 (60%)
Criterion 2 (40%)

What is included

ItemCategoryQuantity
Lot 1Tax consultancy servicesNot published
Lot 2Tax consultancy servicesNot published
Lot 3Tax consultancy servicesNot published

Comparable-procurement analytics

Benchmarked against retained Find a Tender procedures with CPV division 79. The category anchor is Tax consultancy services (79221000); this is a deliberately broad market comparator. The comparison is shown at several levels rather than pretending one company or region is always the best benchmark.

Comparison setProceduresReported bids per procedureNamed award suppliersPrice evidence
Market: CPV division 798,9524 median · 33.9 average (3,506 of 8,952 with a bid count)3.2 average (3,936 of 8,952 with named award suppliers)Not published
Same buyer2Not publishedNot publishedNot published
Delivery region: UK2,4984 median · 68.5 average (938 of 2,498 with a bid count)5.2 average (1,109 of 2,498 with named award suppliers)Not published
Similar published value (0.5×–2×)7123 median · 4.4 average (8 of 712 with a bid count)1 average (8 of 712 with named award suppliers)Not published

“Reported bids” is an official aggregate, sometimes reported per lot; it is the closest available competition measure. “Named award suppliers” are winners, not all applicants.

Price-outcome signal

Not enough comparable procedures currently publish both a GBP tender value and a usable lowest-valid-bid value to calculate a responsible price-reduction benchmark. Tenderline deliberately does not infer a saving from named award suppliers or from missing award values.

Procurement strategy & market signals

Framework agreementNot published
Dynamic purchasing systemNot published
Competitive procurementNot published
Recurring requirementNot published
Procurement method rationaleNot published
Rationale classificationsNot published
Special regimeNot published
Covered byNot published
Submission policyallowed
Selection criteriaNot published
Risk detailsNot published

Planning & early market engagement

BudgetNot published
No-engagement rationaleNot published
Planning documents0
Planning milestones0

No planning milestones published.

Related procurements

No linked framework, prior procurement or reprocurement published.

Documents & submission route

Source data inventory

Diagnostic view. “Not published” means this current release does not provide a value.

OCIDocds-h6vhtk-05961b
Latest release ID054772-2025
Latest release timestampMon Sep 08 2025 15:05:21 GMT+0000 (Coordinated Universal Time)
Sourcefind-a-tender
Official notice URLhttps://www.find-tender.service.gov.uk/Notice/054772-2025
Tender statusactive
Procurement methodopen
Procurement method detailsBelow threshold - open competition
Main procurement categoryservices
Above thresholdNo
Legal basis2023/54
Tender period: startNot published
Tender period: end2025-10-13T12:00:00+01:00
Expression of interest deadlineNot published
Enquiry deadline2025-10-06T11:59:00+01:00
Award period: startNot published
Award period: endNot published
Submission method detailshttps://www.delta-esourcing.com/
Submission languagesNot published
Electronic catalogue policyNot published
Total tender value£100,000
Tender lots in source3
Tender items in source3
Tender documents in source1
Awards in latest release0
Contracts in latest release0
Parties in latest release1

Notice history

DateEventReference
8 Sept 2025tender054772-2025

All source data

Unmodified official OCDS data retained by Tenderline for this procurement process.

Complete current OCDS release JSON
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Complete JSON history (1 releases)
8 Sept 2025 · 054772-2025 · tender
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