Research and analysis

Exploring communication needs of customers for the implementation of changes to Late Payment and Late Submission Penalties

Research into customer communication preferences relating to potential changes to penalty regimes for Self Assessment and VAT.

Documents

Details

This research project explored customer preferences for how potential changes to Late Payment and Late Submission Penalties for Self Assessment and VAT are communicated.

Customers were shown different draft versions of written and visual communications which explained the potential changes through diagrams and infographics.

The research was conducted in response to the Budget 2018 announcement of reviewing the communications needed for penalty reform implementation and before any final decisions were taken on penalty reform.

Published 3 March 2021