HM Revenue and Customs (HMRC) undertakes three types of tax compliance checks on Small and Medium Enterprises (SMEs):
- ITSA/CTSA checks
- Assurance checks
- Light-touch checks
This report contains findings from qualitative research conducted with a sample of 48 SMEs which received a tax compliance check from HMRC within the past three years. The research was undertaken by Ipsos MORI Social Research Institute, on behalf of HMRC.
The principal aim of the research was to explore the perceptions of SMEs to better understand whether and how HMRC compliance checks influence, or drive changes in, customer behaviour.