Source: https://tendernation.io/opportunities/01a13c94-3d7f-7214-97d1-d348ef54433d/impact-of-a-flexible-model-of-calculation-for-the-iyc-pilot-and-future-timely-pa awarded GB restricted procedure Suitable for SMEs # Impact of a flexible model of calculation for the IYC pilot and future timely payment [H M Revenue & Customs](https://tendernation.io/buyers/h-m-revenue-customs) Estimated value £180,000 Published 24 Nov 2022 Deadline Closed 19 Oct 2022 ## Who can bid - Buyer says suitable for SMEs The buyer ticked “suitable for SMEs” on the notice. Anyone can still bid. [More contracts for small businesses and VCSEs](https://tendernation.io/opportunities/for-small-businesses) ## About this tender This is a KAI Social Research contract let through the Research and Insights DPS to tender mixed-methods research to explore ITSA customers' views on the impact of a flexible model of calculation for the in-year calculation pilot, and future timely payment. From April, a three year in-year calculation pilot (IYC) commences; this will build insight and enable the testing of policy/system design choices for future timely payment (TP) (bringing the calculation and payment of tax closer to the point where income or profit arises for taxpayers, paying tax based in their current year position). Customers, through the TP CfE, challenged a 'one size fits all' model of TP. This research will help determine policy/design options of a flexible model which can be tested through the IYC pilot, to help build a calculation system which supports customers whilst realising wider government benefits. As part of the Tax Administration Strategy (TAS), we published a CfE on TP, exploring perceptions around the benefits/challenges of TP. Many respondents highlighted the need for a flexible model of TP, which reflected the diversity of the SA population. This view was echoed by internal research which found that customers would broadly support and engage with TP if there was flexibility, control, and structure. This research proposes a deeper dive into what these elements could look like practically for customers, and how this may differ across populations/customer groups/business models. The IYC pilot runs for 3 years, and through it we will be able to test policy choices and mitigation. The first year of the pilot involves detailed investigation, internal and external co-design activity to establish optimal design, delivery, evaluation, and evidence requirements. The timing of this research will compliment this phase, allowing maximum input into design This research will first collect quantitative data on ITSA customers' experience of gathering and submitting information to facilitate tax calculation, paying tax and appetite for IYC and TP, including anticipated impacts, benefits and challenges. A second, qualitative stage will explore in-depth, the potential financial and other effects of IYC and TP on ITSA taxpayers (including vulnerable customers), exploring issues around structure, control and flexibility. Both elements will be instrumental in identifying considerations to help shape IYC system/policy design (to test through the three-year IYC pilot) and inform policy options and costings for TP Both stages of the research will take cognisance of findings from relevant work (e.g. undertaken by HMRC Policy Lab examining issues around cashflow and the implications for more frequent tax payments; two soon-to-be-published research reports examining the tax challenges faced by self-employed taxpayers and MTD for ITSA customers). Read full description ## CPV classification Research and development services and related consultancy services Source Contracts Finder (UK) [View official notice](https://www.contractsfinder.service.gov.uk/notice/64eae670-f4a9-4416-8041-a0ac82c363cc) 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. 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