Source: https://tendernation.io/opportunities/01a13bd8-87bf-72f3-98ce-29bb3dd322bf/vat-advisory-services [Skip to main content](#main-content) awardedGBdirect award procedure # VAT Advisory Services [Royal United Hospitals Bath NHS Foundation Trust](https://tendernation.io/buyers/royal-united-hospitals-bath-nhs-foundation-trust) Estimated value Not stated Published 13 Mar 2026 Deadline Rolling deadline ## About this tender 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. Read full description Source Find a Tender (UK) · Notice ocds-h6vhtk-066a72-2026-03-13T22:19:45Z [View official notice ](https://www.find-tender.service.gov.uk/Notice/ocds-h6vhtk-066a72-2026-03-13T22:19:45Z) Never miss a tender like this again Get AI summaries, deadline alerts and a bid pipeline for tenders matched to your business. Free to start. [Track tenders free ](/register) [Buyer profileRoyal United Hospitals Bath NHS Foundation Trust: past awards and live tenders](https://tendernation.io/buyers/royal-united-hospitals-bath-nhs-foundation-trust) ## More tenders like this [Included Outside Publication Faith in Nature Natural England 17 days left 3 Nov 2026](https://tendernation.io/opportunities/01a14a29-a2ce-7073-851a-05dd5c86a64c/included-outside-publication-faith-in-nature)[Grounds maintenance Cottenham Parish Council 30 days left 16 Nov 2026](https://tendernation.io/opportunities/01a149bb-c1bb-71de-9d4c-6f106e58cd55/grounds-maintenance)[RRE-01284 - For the provision of a Digitally Enabled Children & Young People’s Mental Health Service (South Staffordshire) Midlands Partnership Foundation Trust 17 days left 3 Nov 2026](https://tendernation.io/opportunities/01a146ba-bdbb-723e-91d9-73c07d7467ba/rre-01284-for-the-provision-of-a-digitally-enabled-children-young-peoples-m)[Vacuum Pump Tritium Testing UK Atomic Energy Authority 30 days left 16 Nov 2026](https://tendernation.io/opportunities/01a1464c-dd0c-72ed-b7bd-bac1e52155ab/vacuum-pump-tritium-testing)[Cutenhoe Hill Primary School & Nursery \_ Luton Cutenhoe Hill Primary School & Nursery 48 days left 4 Dec 2026](https://tendernation.io/opportunities/01a1464c-ddaa-7241-8e2f-11a93eea790b/cutenhoe-hill-primary-school-nursery-luton)[Children & Young People's Homecare & Sitting Service (Short Breaks Specialist) Lot 1; and Children and Young People's Outreach Support Service (Short Breaks Specialist) Lot 2 The Borough Council of Calderdale 12 days left 29 Oct 2026](https://tendernation.io/opportunities/01a14872-4a25-72ad-a37f-1a3be4bb5b48/children-young-peoples-homecare-sitting-service-short-breaks-specialist-l)