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One or more suppliers on this contract have also made political donations. See supplier details below.
Royal United Hospitals Bath NHS Foundation Trust (RUH) intends to award a contract for VAT Advisory Services to KPMG LLP for a 12‑month period. The Trust requires continuity of specialist VAT support during a period of significant organisational and regulatory change. RUH operates a complex and uniquely structured financial ledger that differs from neighbouring BSW Trusts. The incumbent supplier, KPMG, holds detailed knowledge of RUH’s historical VAT positions, COS VAT classifications, legacy financial structures and audit evidence, developed over several years of continuous service. Replacing the incumbent at this time would require substantial re‑analysis of historic claims, re‑establishment of COS methodologies and replication of technical VAT work already completed, creating disproportionate operational difficulty, risk of inconsistency and potential financial loss.
the Trust is also preparing for internal restructuring activity within the wider BSW system, including potential movement towards financial process alignment. During this transitional period, continuity is essential to maintain accurate VAT treatment and avoid disruption to ongoing regulatory preparation work. The services required are compatible with and directly linked to those already provided by the incumbent. RUH is therefore using a direct award route under Section 41 of the Procurement Act 2023, as changing supplier would lead to technical incompatibility, disproportionate duplication of work and risk to VAT compliance.
This notice is being published to provide full pre‑award transparency in advance of the direct award decision.
| Supplier | Identifier | Award Value | Lots Won | Cross-References |
|---|---|---|---|---|
| KPMG LLP | OC301540 | £117,000 | 1 lot Lot 1 | DONOR£1.98M across 117 donations To: Conservative and Unionist Party, Labour Party, Liberal Democrats FORMER MP Mr Charles Clarke— Employment and earnings (former) Sir Oliver Letwin— Donations and other support (including loans) for activities as an MP (former) Mr Stephen Dorrell— Employment and earnings (former) |
Taken from this notice, not from Companies House. Check the original notice — details change and are not updated here.
This procurement was divided into 1 lots, each awarded separately.
| Lot | Value | Awarded To | Status |
|---|---|---|---|
| Lot 1 | - | KPMG LLP | pending |
Government spending data: This supplier has received £875,848,151 in 16,340 payments (over £25k) from Ministry of Defence, Department for Transport, NHS England, Cabinet Office, Department of Health and Social Care and 71 more public bodies (2010-04-01 to 2026-08-27). View full payment history →