Research and analysis

Drivers of behaviour change among SMEs following HMRC compliance checks

Qualitative research into the drivers of behaviour change among Small and Medium Enterprises following HM Revenue and Customs tax compliance checks.

Document

Drivers of behaviour change among SMEs following HMRC compliance checks

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Details

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.

Published 8 September 2014