Research and analysis

Behaviours and experiences in relation to VAT registration

Combined quantitative and qualitative study examining why small businesses register for VAT and their perceptions and experiences of doing so.

Documents

Behaviours and experiences in relation to VAT registration

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This research was conducted with businesses that registered for VAT in the last 2 financial years and those that had a turnover below, but close to, the threshold in the last 2 financial years.

Research consisted of two stages, 2,013 quantitative telephone interviews and 40 follow-up qualitative in-depth interviews.

The key research objectives were to explore the:

  • main factors that affect a business’ decision to voluntarily register for VAT when their turnover is below the VAT threshold
  • main issues faced by newly VAT-registered businesses, whether the current VAT simplification schemes address these issues and how they could be improved
  • types of businesses that restrict business activities to remain below the VAT threshold, their main reasons for doing so and how they ensure they remain below the threshold
Published 16 November 2017