British Library: 002668 British Library Taxation Services

UK-London: Tax consultancy services.

Scope

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.
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

Total value (estimated):

GBP 100,000 excluding VAT GBP 120,000 including VAT

Lots

Lot Lot 1 : Lot 1-Corporation Tax
Description: 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.
Value (estimated):
GBP 25,000 excluding VAT GBP 30,000 including VAT
Contract dates (estimated)
01/01/2026 to 31/12/2028
CPV Classifications:
79221000 - Tax consultancy services.
   
Contract can be extended:
Yes

Extension Date:
31/12/2030

Delivery regions:
UK UNITED KINGDOM

Award criteria:
Quality criterion - Name: Criterion 1 / Weighting: 60
Quality criterion - Name: Criterion 2 / Weighting: 40



Lot Lot 2 : Lot 2 -VAT
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.
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.
Value (estimated):
GBP 60,000 excluding VAT GBP 72,000 including VAT
Contract dates (estimated)
01/01/2026 to 31/12/2028
CPV Classifications:
79221000 - Tax consultancy services.
   
Contract can be extended:
Yes

Extension Date:
31/12/2030

Delivery regions:
UK UNITED KINGDOM

Award criteria:
Quality criterion - Name: Criterion 1 / Weighting: 60
Quality criterion - Name: Criterion 2 / Weighting: 40



Lot Lot 3 : Lot 3-Employment Taxes
Description: 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.
Value (estimated):
GBP 15,000 excluding VAT GBP 18,000 including VAT
Contract dates (estimated)
01/01/2026 to 31/12/2028
CPV Classifications:
79221000 - Tax consultancy services.
   
Contract can be extended:
Yes

Extension Date:
31/12/2030

Delivery regions:
UK UNITED KINGDOM

Award criteria:
Quality criterion - Name: Criterion 1 / Weighting: 60
Quality criterion - Name: Criterion 2 / Weighting: 40


   

Submission

Enquiry deadline: 06/10/2025 Time: 11:59Tender submission deadline: 13/10/2025 Time: 12:00
Submission address and any special instructions: https://www.delta-esourcing.com/
An electronic auction will be used: No

Procedure

Procedure type: Below threshold - open competition

Contracting authority

       British Library, PCXZ-9362-XQJM
       British Library, 96 Euston Road, London, NW1 2DB, United Kingdom
       Tel. +44 193754644, Email: kathryn.taylor@bl.uk

Organisation type: MINISTRY
Devolved regulations that apply: None