VAT Advisory Services Tender Award Notice

Find a Tender - Latest Notices

Published March 13th, 2026

Detected March 14th, 2026

Summary

The Royal United Hospitals Bath NHS Foundation Trust has published a tender award notice for VAT Advisory Services to KPMG LLP. The contract is valued at £117,000 and will run for 12 months, with a possible 12-month extension.

View original document View source feed page

What changed

This notice announces the impending direct award of a contract for VAT Advisory Services by the Royal United Hospitals Bath NHS Foundation Trust to KPMG LLP. The contract, valued at £117,000, is for a 12-month period with a potential 12-month extension. The Trust is utilizing a direct award route under Section 41 of the Procurement Act 2023, citing technical incompatibility, disproportionate duplication of work, and risk to VAT compliance if a new supplier were engaged. The incumbent supplier, KPMG, possesses extensive knowledge of the Trust's specific financial ledger and historical VAT positions.

This notice serves as a pre-award transparency measure. Regulated entities, particularly government agencies and healthcare providers, should note the use of direct award provisions in specific circumstances, especially where continuity and existing supplier knowledge are critical to maintaining compliance and avoiding financial risk during periods of organizational change. No specific compliance actions are required by this notice, as it pertains to a procurement award rather than a regulatory obligation for external parties.

Source document (simplified)

Award

VAT Advisory Services

Royal United Hospitals Bath NHS Foundation Trust UK5: Transparency notice - Procurement Act 2023 - view information about notice types

Notice identifier: 2026/S 000-023247

Procurement identifier (OCID): ocds-h6vhtk-066a72

Published 13 March 2026, 10:19pm

Watch this notice

Scope Contract 1. VAT Advisory Services Procedure Supplier Contracting authority

Download

Share this notice

Twitter
LinkedIn
Email
Copy link Print this notice Report concerns about this procurement ## Scope

Reference

C347436

Description

Royal United Hospitals Bath NHS Foundation Trust (RUH) intends to award a contract for VAT Advisory Services to KPMG LLP for a 12‑month period. The Trust requires continuity of specialist VAT support during a period of significant organisational and regulatory change. RUH operates a complex and uniquely structured financial ledger that differs from neighbouring BSW Trusts. The incumbent supplier, KPMG, holds detailed knowledge of RUH’s historical VAT positions, COS VAT classifications, legacy financial structures and audit evidence, developed over several years of continuous service. Replacing the incumbent at this time would require substantial re‑analysis of historic claims, re‑establishment of COS methodologies and replication of technical VAT work already completed, creating disproportionate operational difficulty, risk of inconsistency and potential financial loss.

the Trust is also preparing for internal restructuring activity within the wider BSW system, including potential movement towards financial process alignment. During this transitional period, continuity is essential to maintain accurate VAT treatment and avoid disruption to ongoing regulatory preparation work. The services required are compatible with and directly linked to those already provided by the incumbent. RUH is therefore using a direct award route under Section 41 of the Procurement Act 2023, as changing supplier would lead to technical incompatibility, disproportionate duplication of work and risk to VAT compliance.

This notice is being published to provide full pre‑award transparency in advance of the direct award decision.

Contract 1. VAT Advisory Services

Supplier

KPMG LLP

Contract value

£117,000 excluding VAT
£117,000 including VAT Below the relevant threshold

Earliest date the contract will be signed

1 April 2026

Contract dates (estimated)

1 April 2026 to 31 March 2027
Possible extension to 31 March 2028
2 years Description of possible extension:

Optional 12‑month extension included only to maintain continuity during BSW restructuring and the potential transition toward shared financial processes or a single‑ledger model. This extension is a short‑term safeguard and not a long‑term commitment.