Research and analysis

Capital Gains Tax: pre-pilot evaluation

Research exploring the impact of Capital Gains Tax pre-pilot letters on customer behaviour.


Capital Gains Tax pre-pilot evaluation

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 Please tell us what format you need. It will help us if you say what assistive technology you use.


This research report contains findings from a small-scale qualitative evaluation sought to complement HM Revenue and Customs’ quantitative analysis by providing greater depth of understanding in relation to Capital Gains Tax (CGT) communications. Specifically the evaluation aimed to explore the impact of the pilot letters on customer experiences and behaviour, as well as to inform the main CGT pilot.

Published 7 December 2012