This procurement policy note is now out of date.
This note has been replaced by procurement policy note 06/13: promoting tax compliance.
A new policy was announced in the March 2013 Budget on the use of the procurement process to promote tax compliance. The new policy will apply to central government contracts over £5million that are advertised on or after 1 April 2013. Suppliers bidding for government contracts will be required to self-certify their tax compliance.
This procurement policy note sets out the scope and background of the new policy and advises on how to take account of it in procurement documentation.