Research and analysis
HMRC powers and taxpayer safeguards research
This examined agents' experiences of handling Accelerated Payment Notice and Follower Notice investigations.
Documents
Details
This qualitative research covers agents’ experiences of handling Accelerated Payment Notice (APN) and Follower Notice (FN) investigations on behalf of their clients, and their perceptions of their client’s experience during the process.
Ipsos MORI, an independent external research agency, conducted 11 phone interviews in 2020, covering cases dealt with by agents between 2012 and 2018.
On this page you can read the research report, as well as a summary of that report.
Published 4 February 2021