Research and analysis

HMRC education programme: agent toolkits and SME's

Research on the benefits of agents toolkits and educational services for small and medium enterprises.


An exploration of the benefits of agent toolkits and SME education

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


This research report focuses on how educational programmes on tax compliance impact on the attitudes and behavious of small and medium enterprises and tax agents.

Published 20 February 2013