Research and analysis

Annual tax summaries – tolerance testing

HMRC introduced annual tax summaries in autumn 2014, with the aim of showing customers how much direct tax they are paying.


HMRC annual tax summary research tolerance testing with PAYE customers

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Research was conducted to gain customer insight into over and underpayment tolerances which would be included in annual tax summaries (ATS) for the first time in 2015. The study explored understanding and reaction to the tolerance.

Published 21 July 2016