HM Revenue & Customers (HMRC) informs customers of their tax code by sending a P2 Coding Notice. If PAYE customers have paid too much or too little tax then HMRC will send them a P800 tax calculation. The P800 sets out how much the customer has overpaid or underpaid for that tax year.
This report contains findings from a qualitative research study conducted with a range of 29 PAYE customers. The research was undertaken by Ipsos MORI Social Research Institute, on behalf of HMRC.
The principal aim of the research was to explore PAYE customers’ responses to newly designed P2 and P800 prototypes. The development of both was informed by previous research studies. This small study was primarily designed to provide a final check to ensure the prototype letters were clear and to gain insight on the following:
- ease of understanding
- ability to understand calculation
- overall look and feel
- omissions, ambiguities or confusing content or layout
- suggestions for improvement
- understanding customers’ likely behaviour in response to the letters