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    ContractsUnderstanding Behavioral Responses to Umbrella Company Legislation
    Awarded contract

    Understanding Behavioral Responses to Umbrella Company Legislation

    Awarded
    £115.1k
    Published 26 May 2026

    Research to understand how agencies and end clients are responding behaviorally to new umbrella company legislation and evaluate the effectiveness of HMRC's related awareness campaigns.

    🇬🇧United KingdomPublished 26 May 2026· 3 months agoviaContracts Finder
    Awarded
    £115.1k
    Published 26 May 2026

    Decision brief

    4 fields
    • Contract value
      £115,140
      Pounds sterling
    • Tender closed
      19 Mar 2026
      5 months ago
    • Sector
      Research & Innovation
      Browse related listings
    • Location
      🇬🇧United Kingdom

    Suppliers

    1 supplier
    • IM
      IPSOS MARKET RESEARCH LIMITED
    Lead contractor

    Lifecycle

    Awarded

    Contract awarded. Originally published 3 months ago.

    26 May 2026Today19 Mar 2026

    Brief

    HMRC is seeking external research to evaluate how agencies and end clients will respond to new umbrella company legislation taking effect in April 2026. This legislation transfers PAYE liability from umbrella companies to agencies or end clients to close tax loopholes and reduce fraud risk. While internal administrative data can track compliance responses, HMRC needs qualitative research to understand the 'why' behind business decisions, including whether agencies are improving due diligence processes. The research will explore: (1) business motivations and any unanticipated business model changes resulting from the legislation; (2) qualitative reactions to the policy; (3) the effectiveness of HMRC's education and awareness campaigns in influencing business decision-making; and (4) whether current communications are achieving intended impacts. This externally-commissioned research will provide a comprehensive assessment of the umbrella company sector and identify whether additional policy or compliance interventions are needed to achieve legislative objectives.

    Track record

    4 awards · 3 winners
    Open field

    No single supplier dominates the field.

    In research innovation, H M REVENUE CUSTOMS has awarded 4 contracts to 3 suppliers.

    Who wins here
    1. IPSOS MARKET RESEARCH LIMITED2× · 50%
    2. WOODNEWTON ASSOCIATES LIMITED1× · 25%
    3. IPSOS MORI1× · 25%

    Across research innovation, the most active winners are IPSOS MARKET RESEARCH LIMITED, WSP UK LIMITED, IFF RESEARCH LIMITED — the field to beat, or your route in as a partner.

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    Take action
    View on sourceContracts Finder

    Award notice and full record on the publisher's site

    Publisher
    UK Cabinet Office
    Licence
    OGL v3.0
    Source
    contractsfinder.service.gov.uk
    Record ID
    18c4093c-6801-4132-bd50-65ebda67a372-892358
    HM
    Buyer
    H M REVENUE CUSTOMS
    Sector
    Research & Innovation