HMRC research reports
You can see all HMRC research and analysis publications and sort by topic or date of publication.
Working papers series
The working papers are occasional papers on analytical issues, produced by or on behalf of HMRC.
Research activities funded by HMRC
The document below sets out current research activities funded by HMRC’s programme of research for 2022 to 2023.
The HMRC Evaluation Framework
The HMRC Evaluation Framework has been published. The framework sets out our evaluation approach and how it fits with wider government best practice. If you have any questions about the framework, please contact firstname.lastname@example.org.
HMRC evaluation list
We have published a list of HMRC’s future evaluation publications. These will be published on GOV.UK alongside the relevant policy or programme.
If you have any questions about the HMRC research and analysis programme, contact:
KAI - OST
14 Westfield Avenue
How HMRC may use information we hold about you to conduct research
How we use your information for research
We collect information about you to enable us to carry out our lawful functions. For more information on this, see the HMRC Privacy Notice.
We may use this information to undertake research, the findings from which are used to improve and develop the way we carry out our lawful functions.
Some of our research is undertaken by a contractor acting on our behalf. Where this is the case, we may pass some of your personal information to our contractor, so they can contact you to invite you to participate.
Why we’re able to do this
Section 17 of the Commissioners for Revenue and Customs Act (CRCA) 2005 provides the legal basis for passing personal information to contractors acting on our behalf.
This allows us to use information we acquire while carrying out our lawful functions for the purposes of our other functions. For example, information we collect for the purposes of collecting tax can be used for research to improve and develop other HMRC services, without seeking the permission of individual taxpayers.
Article 6 (1) (e) of the General Data Protection Regulation (GDPR) also allows us to collect and process your data in this way, to carry out our lawful functions.
How we keep your information safe
When conducting research, we adhere to legal requirements (for example, those in the GDPR) and we take our responsibilities seriously.
Contractors commissioned to conduct research on our behalf are also required to comply fully with the requirements of the GDPR. All HMRC research contractors are required to sign a confidentiality agreement for each research project, which makes their unlawful disclosure of information a criminal offence. More information about confidentiality is provided in section 18 of The Commissioners for Revenue and Customs Act, which covers contractors acting on our behalf.
We limit the information passed to research contractors to include only what is necessary and relevant to the research.
This information can only be used for the purposes of the research project, and is erased once it is no longer required.
Information you provide when you participate in HMRC research projects is used for research purposes only, and, unless you agree otherwise, the information you provide will be confidential. Any personal data that is used or collected as part of the research will only be kept as long as is necessary for the research.
If you don’t want to take part in a research interview
Participation in a research interview for HMRC is entirely voluntary, and you can withdraw at any point.
Where information held by us is used to invite you to participate in our research, you will usually receive a communication in advance informing you that the research is taking place. This will provide details of who to contact if you do not wish to participate, or wish to withdraw from the research at a later time.
How to put things right
If you are contacted to participate in research and think we haven’t complied with the GDPR principles in some way, you can complain to us.
You can complain using the contact details for the HMRC project manager in any communications you have received about the research project.
You can also request these contact details from any interviewer who contacts you to ask you to participate in a research interview.
Further details of your rights under the GDPR and how to complain can be found in the HMRC Privacy Notice.
The HMRC Datalab
The Datalab facility is part of HM Revenue and Customs (HMRC) support for the National Data Strategy, which aims to use data securely, to drive innovation and productivity across the UK, enhancing the delivery of public services to improve people’s lives.
The facility allows suitable applicants to suggest innovative and practical research projects to HMRC on a voluntary basis, which, if approved, aims to produce a high-quality final report for use by HMRC, the researcher community and the public.
Datalab projects are not commissioned by HMRC.
More about the HMRC Datalab can be found at HMRC Datalab.