002668 British Library Taxation Services

{
  "buyer": {
    "id": "GB-PPON-PCXZ-9362-XQJM",
    "name": "British Library"
  },
  "date": "2025-09-08T16:05:21+01:00",
  "id": "054772-2025",
  "initiationType": "tender",
  "language": "en",
  "ocid": "ocds-h6vhtk-05961b",
  "parties": [
    {
      "address": {
        "country": "GB",
        "countryName": "United Kingdom",
        "locality": "London",
        "postalCode": "NW1 2DB",
        "region": "UKI31",
        "streetAddress": "British Library, 96 Euston Road"
      },
      "contactPoint": {
        "email": "kathryn.taylor@bl.uk",
        "telephone": "+44 193754644"
      },
      "details": {
        "classifications": [
          {
            "description": "Public authority - central government",
            "id": "publicAuthorityCentralGovernment",
            "scheme": "UK_CA_TYPE"
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      },
      "id": "GB-PPON-PCXZ-9362-XQJM",
      "identifier": {
        "id": "PCXZ-9362-XQJM",
        "scheme": "GB-PPON"
      },
      "name": "British Library",
      "roles": [
        "buyer"
      ]
    }
  ],
  "tag": [
    "tender"
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  "tender": {
    "aboveThreshold": false,
    "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.\nFor more information about this opportunity, please visit the Delta eSourcing portal at: \nhttps://www.delta-esourcing.com/tenders/UK-UK-London:-Tax-consultancy-services./H4HY65DR42\nTo respond to this opportunity, please click here: \nhttps://www.delta-esourcing.com/respond/H4HY65DR42",
    "documents": [
      {
        "datePublished": "2025-09-08T16:05:21+01:00",
        "description": "Tender notice on Find a Tender",
        "documentType": "tenderNotice",
        "format": "text/html",
        "id": "054772-2025",
        "noticeType": "UK4",
        "url": "https://www.find-tender.service.gov.uk/Notice/054772-2025"
      }
    ],
    "enquiryPeriod": {
      "endDate": "2025-10-06T11:59:00+01:00"
    },
    "id": "002668",
    "items": [
      {
        "additionalClassifications": [
          {
            "description": "Tax consultancy services",
            "id": "79221000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "country": "GB",
            "countryName": "United Kingdom",
            "region": "UK"
          }
        ],
        "id": "Lot 1",
        "relatedLot": "Lot 1"
      },
      {
        "additionalClassifications": [
          {
            "description": "Tax consultancy services",
            "id": "79221000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "country": "GB",
            "countryName": "United Kingdom",
            "region": "UK"
          }
        ],
        "id": "Lot 2",
        "relatedLot": "Lot 2"
      },
      {
        "additionalClassifications": [
          {
            "description": "Tax consultancy services",
            "id": "79221000",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "country": "GB",
            "countryName": "United Kingdom",
            "region": "UK"
          }
        ],
        "id": "Lot 3",
        "relatedLot": "Lot 3"
      }
    ],
    "legalBasis": {
      "id": "2023/54",
      "scheme": "UKPGA",
      "uri": "https://www.legislation.gov.uk/ukpga/2023/54/contents"
    },
    "lots": [
      {
        "awardCriteria": {
          "criteria": [
            {
              "name": "Criterion 1",
              "numbers": [
                {
                  "number": 60,
                  "weight": "percentageExact"
                }
              ],
              "type": "quality"
            },
            {
              "name": "Criterion 2",
              "numbers": [
                {
                  "number": 40,
                  "weight": "percentageExact"
                }
              ],
              "type": "price"
            }
          ]
        },
        "contractPeriod": {
          "endDate": "2028-12-31T23:59:59+00:00",
          "maxExtentDate": "2030-12-31T23:59:59+00:00",
          "startDate": "2026-01-01T00:00:00+00:00"
        },
        "description": "The primary requirements in this area will be to:\nAdvise on the potential Corporation Tax treatment and implications of the Library\u2019s current and future operations and provide solutions to mitigate the Library\u2019s taxation risk and minimise Corporation Tax liability\nAssist in the submission of the annual Corporation Tax return which includes allowances for Exhibition Tax relief, as calculated by Library staff\nProvide iXBRL tagging services in relation to the Library\u2019s accounts\nAssist in the submission of our Qatar withholding tax reclaim, as calculated by the Library staff\n Ad-hoc advice may be requested in relation to ancillary tax issues relating to matters such as: \nLand and Property \nThe advent of new legislation \nOther specific transactions \nWe 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.",
        "hasRenewal": true,
        "id": "Lot 1",
        "renewal": {
          "description": "2 x 12 month optional extensions"
        },
        "status": "active",
        "suitability": {
          "sme": true
        },
        "title": "Lot 1-Corporation Tax",
        "value": {
          "amount": 25000.0,
          "amountGross": 30000.0,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
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                  "weight": "percentageExact"
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              "type": "quality"
            },
            {
              "name": "Criterion 2",
              "numbers": [
                {
                  "number": 40,
                  "weight": "percentageExact"
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              ],
              "type": "price"
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          ]
        },
        "contractPeriod": {
          "endDate": "2028-12-31T23:59:59+00:00",
          "maxExtentDate": "2030-12-31T23:59:59+00:00",
          "startDate": "2026-01-01T00:00:00+00:00"
        },
        "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.\nThe 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.  \nThe primary requirements in this area will be to:\nMaximise the level of VAT recovery whilst ensuring compliance with current rules and legislation in the spirit it was intended. \nAdvise on the VAT treatment of new transaction types when these arise to ensure accurate returns and partial exemption calculations \n Ad-hoc advice may be requested in relation to ancillary tax issues relating to matters such as: \nPartial Exemption \nThe advent of new legislation \nDistance selling and Mini One Stop Shop \nImport/Export arrangements post the EU exit \nOther specific transactions \nWe 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.",
        "hasRenewal": true,
        "id": "Lot 2",
        "renewal": {
          "description": "2 x 12 month optional extensions"
        },
        "status": "active",
        "suitability": {
          "sme": true
        },
        "title": "Lot 2 -VAT",
        "value": {
          "amount": 60000.0,
          "amountGross": 72000.0,
          "currency": "GBP"
        }
      },
      {
        "awardCriteria": {
          "criteria": [
            {
              "name": "Criterion 1",
              "numbers": [
                {
                  "number": 60,
                  "weight": "percentageExact"
                }
              ],
              "type": "quality"
            },
            {
              "name": "Criterion 2",
              "numbers": [
                {
                  "number": 40,
                  "weight": "percentageExact"
                }
              ],
              "type": "price"
            }
          ]
        },
        "contractPeriod": {
          "endDate": "2028-12-31T23:59:59+00:00",
          "maxExtentDate": "2030-12-31T23:59:59+00:00",
          "startDate": "2026-01-01T00:00:00+00:00"
        },
        "description": "The primary requirements in this area will be to: \n Advise on the application of employment taxes and any changes in legislation, e.g. IR35. \n Ad-hoc advice may be requested in relation to ancillary tax issues relating to matters such as: \nThe advent of new legislation \nOther specific transactions \nWe 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.",
        "hasRenewal": true,
        "id": "Lot 3",
        "renewal": {
          "description": "2 x 12 month optional extensions"
        },
        "status": "active",
        "suitability": {
          "sme": true
        },
        "title": "Lot 3-Employment Taxes",
        "value": {
          "amount": 15000.0,
          "amountGross": 18000.0,
          "currency": "GBP"
        }
      }
    ],
    "mainProcurementCategory": "services",
    "procurementMethod": "open",
    "procurementMethodDetails": "Below threshold - open competition",
    "status": "active",
    "submissionMethodDetails": "https://www.delta-esourcing.com/",
    "submissionTerms": {
      "electronicSubmissionPolicy": "allowed"
    },
    "tenderPeriod": {
      "endDate": "2025-10-13T12:00:00+01:00"
    },
    "title": "002668 British Library Taxation Services",
    "value": {
      "amount": 100000.0,
      "amountGross": 120000.0,
      "currency": "GBP"
    }
  }
}