Research and analysis

Customer Benefits of the Tax Administration Strategy Reforms

Research with small businesses to understand the customer benefits of the reforms laid out in HMRC and HM Treasury’s 10-year Tax Administration Strategy.

Documents

Customer Benefits of the Tax Administration Strategy Reforms: Full Report

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Details

The purpose of this research was to capture customer perceptions of the reforms set out in the Tax Administration Strategy published by the last government in 2020 and identify customer benefits. The research was conducted in 2022, and the description of the Making Tax Digital programme in this report is as it was at that time. HMRC commissioned independent research agency, Verian (formerly known as Kantar Public), to capture customer perceptions of these reforms and identify potential benefits. 

The research focused on small businesses (0 to 49 employees) and involved a two-stage mixed-method approach. An initial qualitative phase comprising 12 deliberative-style workshops, and 16 in-depth interviews was followed by a quantitative telephone survey with 1,001 small businesses.  

The research objectives were to: 

  • identify and quantify tangible customer benefits of the Tax Administration Strategy (TAS) reforms, understand how and why these benefits would add value and identify risks to implementing the reforms, including businesses’ readiness for them and any challenges they foresee 

  • to measure any differences in perceptions between subgroups of businesses according to key characteristics

Updates to this page

Published 27 May 2025

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