Exploring the tax challenges faced by self-employed taxpayers
The research provides an understanding of how more complex incomes can affect a self-employed customer’s ability to manage their finances and tax affairs.
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HM Revenue and Customs (HMRC) commissioned Kantar to undertake research on how the work practices and income streams of self-employed customers affect their ability to manage their finances and tax affairs.
The research also describes experiences of HMRC systems, processes and the associated challenges. The views in this report are the authors’ own and do not necessarily reflect those of HM Revenue and Customs.
The research was qualitative and involved in-depth interviews and focus groups with self-employed customers.
Participants varied in complexity, ranging from customers with a single income to those with multiple self-employment income sources, plus income from Pay As You Earn (PAYE) employment and other sources, such as tax credits.