Research and analysis

Mid-sized Business Tax Strategy

This research explores the tax strategies of mid-sized business, along with how mid-sized businesses engage with tax agents and HMRC.

Documents

Mid-sized Business Tax Strategy

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Details

The objective of this research was to improve HMRC’s understanding of:

  • the factors involved in the decision making of mid-sized businesses towards tax
  • the behavioural factors that could influence mid-sized business tax strategy behaviour and
  • the role of agents within the decision making process

This research consisted of 40 one-to-one interviews among senior members of staff within mid-sized businesses. Interviews lasted between 50 and 60 minutes and were conducted face-to-face or over the phone.

Published 29 August 2019