# 1819CSTD16 Overseas Trade Information among VAT Unregistered Businesses

> Contract award record from UK public-sector procurement sources.

## Key facts

- Public buyer: [H M Revenue & Customs](/buyers/h-m-revenue-customs/contract-awards)
- Contract winner: [IFF Research](/contract-winners/iff-research/public-sector-contract-awards)
- Award value: £87,348
- Tender value: £87,348
- Award date: 9 August 2018
- Published: 25 September 2018
- Contract start: 13 August 2018
- Contract end: 17 December 2018
- Stage: awarded
- Procurement category: services
- Notice ID: adcda536-2120-44f3-8d0e-0c55fb80b19f-242657
- OCID: ocds-b5fd17-dd834b2b-e6c0-4bda-9ad2-4932dd79933c

## Description

This quantitative research project aims to explore the overseas trade behaviours of VAT-unregistered businesses in the UK\. Due to Place of Supply rules, VAT-unregistered UK businesses do not usually need to pay VAT on services purchased from overseas\. This leads to different outcomes for UK VAT-unregistered businesses depending on whether they purchase services within or outside of the UK\. This research will help HMRC to understand the extent and nature of imported services by UK VAT-unregistered businesses\. Additional information: This contract was le following a further competition within the BEIS Research & Evaluation Framework\.

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## Source

[View the original notice on Contracts Finder](https://www.contractsfinder.service.gov.uk/Notice/adcda536-2120-44f3-8d0e-0c55fb80b19f-242657)