Contract award · 1 May 2026

Umbrella Companies Research

H M Revenue & Customs awarded “Umbrella Companies Research” to Ipsos (Market Research) Ltd for £120k on 1 May 2026.

Research & developmentEast of England

Value £120k

Competition with a shortlist

Competitive procedure with a selection stage: suppliers were shortlisted before being invited to bid.

Key facts

Value
£120,000
Procedure
Call-off from a framework agreement
Sector
Research & development · Research and development services and related consultancy services (CPV 73000000)
Timeline
  1. Contract date1 May 2026
  2. Published26 May 2026Published 25 days after the contract date

Description

The core evidence gap lies in understanding how agencies and end clients will respond behaviourally to the new legislation due to come into force in April 2026. This legislation shifts PAYE liability from umbrella companies to agencies or end clients, aiming to close tax loopholes and reduce risk around fraud. Whilst internal administrative data can, to some extent, tell us how businesses have responded to the new legislation, it is unable to give us the narrative on why they have responded the way they have. Additionally, it is also unable to tell us whether they have improved/increased their due diligence or assurance processes which would be key if they continue to use umbrella companies. It is in this granularity of detail, which we seek to explore through this research, HMRC will be able to understand the motivations of these agencies and any evolving models HMRC have not anticipated that come with new legislation. We are also interested in exploring reactions to the legislation …

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