HM Revenue and Customs (HMRC) carry out checks on how businesses keep their records. For small and medium-sized enterprises (SMEs) this is known as the Business Record Checks (BRC) programme. This programme broadly aims to support SMEs before they have filed their tax return to ensure they get it right first time.
HMRC commissioned TNS BMRB to undertake research with customers that had experienced the BRC process. This research aimed to understand how HMRC can support businesses to provide accurate records, drawing on customer experiences from the BRC process and better understanding of current practices.