Source: https://tendernation.io/opportunities/01a13c19-83ae-72d1-96d7-773309ff85f2/1617ec12-understanding-avoidance-scheme-users-decision-making-customer-experie [Skip to main content](#main-content) awardedGBopen procedureSuitable for SMEs # 1617EC12 Understanding avoidance scheme user's decision making, customer experience and future compliance intentions when settling their enquiry with HMRC. [H M Revenue & Customs](https://tendernation.io/buyers/h-m-revenue-customs) Estimated value £28,809 Published 18 Jan 2017 Deadline Closed 15 Nov 2016 ## Who can bid - Buyer says suitable for SMEs The buyer ticked “suitable for SMEs” on the notice. Anyone can still bid. - Small contract value Valued under £135,018 including VAT, the lowest Procurement Act threshold for goods and services. - Open procedure Anyone can submit a full tender; there is no shortlisting stage. [More contracts for small businesses and VCSEs](/opportunities/for-small-businesses)## About this tender - Avoidance accounts for £2.7bn (8%) of the UK tax gap. HMRC is actively responding to PAC recommendations to reduce the stock of avoidance users. Getting more users to settle with us reduces the stock and protects revenue. This research will help us understand the drivers which encourage and prompt avoidance users to settle with us will provide us with insights on how the department can design the most cost-effective policy and settlement interventions to maximise the behavioural impact of these activities and sustain compliance in the future. Alongside this Counter-Avoidance requires an understanding of the current methods and tactics of scheme promoters to disrupt this market and uncover hidden avoidance. Additional information: This contract was let following a mini competition within the DWP Social and Economic Research Framework 2013 ## CPV classification Research and experimental development services Source Contracts Finder (UK) [View official notice ](https://www.contractsfinder.service.gov.uk/notice/e3a305e9-bc06-4c8e-b07d-151319594e5d) 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 profileH M Revenue & Customs: past awards and live tenders](https://tendernation.io/buyers/h-m-revenue-customs)[SectorMore Research & development tenders](https://tendernation.io/sectors/research-development) ## 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)[The provision of an online family history service for wales The National Library of Wales 33 days left 19 Nov 2026](https://tendernation.io/opportunities/01a14571-3ab0-72b7-a215-c1db7fc1c138/the-provision-of-an-online-family-history-service-for-wales)[Cymru Can Strategy Review Future Generations Commissioner for Wales 23 days left 9 Nov 2026](https://tendernation.io/opportunities/01a14571-3b47-71a7-b7c4-7d49c6871347/cymru-can-strategy-review)[Sector research for councils to learn from collaborative ICT delivery in local government Improvement and Development Agency for Local Government (IDeA) 30 days left 16 Nov 2026](https://tendernation.io/opportunities/01a14503-584b-7036-bbe3-327b4e51c3c7/sector-research-for-councils-to-learn-from-collaborative-ict-delivery-in-local-g)[Research and development services and related consultancy services – Multiannual FWC on monitoring, research and analysis related to VET and qualifications European Centre for the Development of Vocational Training, CEDEFOP - European Centre for the Development of Vocational Training 59 days left 15 Dec 2026](https://tendernation.io/opportunities/01a14210-1b58-70d6-9e0f-07f8589ea85c/greece-research-and-development-services-and-related-consultancy-services-mu)[Research services – Istraživanja vrsta i staništa u sklopu projekta PKK "Poboljšano upravljanje PPLP" Javna ustanova Park prirode Lonjsko polje 30 days left 17 Nov 2026](https://tendernation.io/opportunities/01a14210-312a-7230-92e1-4783caf49f90/croatia-research-services-istrazivanja-vrsta-i-stanista-u-sklopu-projekta-pk)