Source: https://tendernation.io/opportunities/01a13cb2-160a-7377-a2ad-7a83ea1c0d6b/understanding-the-population-of-company-owner-managers-coms-research awarded GB restricted procedure # Understanding the population of Company Owner Managers (COMs)' research [H M Revenue & Customs](https://tendernation.io/buyers/h-m-revenue-customs) Estimated value £128,950 to £167,575 Published 3 Apr 2023 Deadline Closed 16 Jan 2023 ## About this tender A Company Owner Manager (COM) is a shareholder and director of their company: they control the affairs of the company and perform duties with a view to making profit. COMs typically pay themselves fully or partially in dividends, reducing the amount of tax they pay as an individual. The IFS has identified COMs as the single fastest growing labour market group. Tax motivated incorporation has been highlighted as a fiscal risk by the OBR as the lower effective tax rates that COMs pay pose a risk to the tax base and revenue sustainability. COMs cannot be identified in HMRC data - advice to ministers is currently underpinned by uncertain assumptions. External research to understand the population of COMs will transform the quality of the analysis and advice for ministers on COMs, and inform future options to protect the tax base. To ensure policy teams in HMRC and HMT can provide robust, high-quality advice to ministers in the future, HMRC will undertake a survey of companies to understand the population of COMs, including the ways in which they are remunerated for their work in the company. ## CPV classification Research consultancy services Source Contracts Finder (UK) [View official notice](https://www.contractsfinder.service.gov.uk/notice/30cb64d1-4979-45a8-beb8-2546a2d153b6) 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](https://tendernation.io/register) [Buyer profile H M Revenue & Customs: past awards and live tenders](https://tendernation.io/buyers/h-m-revenue-customs) [Sector More Research & development tenders](https://tendernation.io/sectors/research-development) ## More tenders like this [Research and development consultancy services – ATU wishes to establish a Panel of National Contact Point Experts across EU Member States to build capacity to incorporate EU Results-Based Payments Schemes in Public or Private Support Schemes. · Atlantic Technological University · 438 days left · 31 Dec 2027](https://tendernation.io/opportunities/01a156a9-ccf1-7050-b440-6554b4a1426f/ireland-austria-slovenia-research-and-development-consultancy-services-atu) [Research services – Evaluatie van de implementatie van de proeftuin Pioniersscholen · Vlaamse Overheid · 21 days left · 9 Nov 2026](https://tendernation.io/opportunities/01a156a9-cecf-7255-bee1-542f502ed088/belgium-research-services-evaluatie-van-de-implementatie-van-de-proeftuin-pi) [Research services – KPN/28/2026 „Charakterystyka biogeochemiczna gleb i roślin wybranych torfowisk subalpejskich ze szczególnym uwzględnieniem torfowiska u źródeł Úpy na Równi pod Śnieżką” · Karkonoski Park Narodowy z siedzibą w Jeleniej Górze · 35 days left · 23 Nov 2026](https://tendernation.io/opportunities/01a156a9-97ae-7315-8e1a-e686bca1e724/poland-research-services-kpn282026-charakterystyka-biogeochemiczna-gleb-i) [Research and development services and related consultancy services – Evaluation of Five Pilot Projects Testing Exemptions from Provisions of the Local Government Act, the Property Tax Act, the General Practitioner Regulations, and Other Regulatory Frameworks · Ministry of Local Government and Regional Development · 15 days left · 3 Nov 2026](https://tendernation.io/opportunities/01a156a9-a35e-73b3-8bf4-7d33c32cf58b/norway-research-and-development-services-and-related-consultancy-services-ev) [Research and development services and related consultancy services – Zabezpečenie trvalých a analytických činností pre oblasť dopravy · Ministerstvo dopravy Slovenskej republiky · 31 days left · 19 Nov 2026](https://tendernation.io/opportunities/01a156a9-ce90-72fd-b25d-99b3ee2e8b4b/slovakia-research-and-development-services-and-related-consultancy-services) [Development consultancy services – Accompagnement à la stratégie d'attractivité économique du territoire de GrandSoissons Agglomération (02) · GrandSoissons Agglomération · 44 days left · 2 Dec 2026](https://tendernation.io/opportunities/01a156aa-1b92-70f5-96fc-71a2756e9dc1/france-development-consultancy-services-accompagnement-a-la-strategie-dattr)