Research and analysis

HMRC 2025 Stakeholder Research: Summary Report

Published 6 November 2025

Prepared by Woodnewton Associates Limited for HMRC 

Authors: Mark Gill and James Humphreys 

Report Number: 838

August 2025

Disclaimer: The views in this report are the author’s own and do not necessarily reflect those of HM Revenue and Customs. 

1. Introduction

1.1 Background

HM Revenue and Customs (HMRC) has commissioned stakeholder research each year since 2012 (except 2019 to 2020). The research provides insights into the views of stakeholder groups. Findings inform improvements to the way HMRC engages with these audiences to better fulfil its strategic objectives.

1.2 Research objectives

The independent research agency, Woodnewton, was commissioned by HMRC to undertake research among its stakeholders to understand their perceptions of HMRC. The research included exploring: 

• stakeholders’ perceptions of HMRC’s performance, trust, competence and fairness 
• stakeholders’ experience of HMRC’s communications, including around engagement and collaboration opportunities 
• identifying improvements that could strengthen stakeholder relationships 

This is the second year Woodnewton has conducted stakeholder research for HMRC.

1.3 Method

The core of the research was a set of qualitative in-depth interviews to provide a deep and nuanced understanding of stakeholder views. A quantitative survey was also run to capture feedback from a wider range of stakeholders. 

For the qualitative phase, Woodnewton conducted 58 in-depth interviews, by video conferencing (for example MS Teams), and each discussion lasted approximately 40 to 45 minutes. All interviews were conducted with the use of discussion guides that were developed by Woodnewton in collaboration with HMRC. Topic guides were tailored to different stakeholder segments. 

For the quantitative research, 184 stakeholders completed an online survey. The survey was designed by Woodnewton in collaboration with HMRC and took approximately 11 minutes to complete.

1.4 Fieldwork

Qualitative interviews took place between 4 March and 12 May 2025.  

Quantitative fieldwork ran from 1 April to 16 May 2025.

1.5 Sample 

HMRC provided the sample for all stakeholders, except for parliamentarians. The latter included Members of Parliament (MPs) and the House of Lords, Members of the Scottish Parliament (MSPs), Members of the Senedd (MSs), and Members of the Legislative Assembly in Northern Ireland (MLAs). 

Woodnewton and HMRC agreed minimum quotas for the qualitative phase so that discussions gathered feedback across different stakeholder groups. 

For the quantitative phase, all stakeholders within the sample provided were invited to participate in the online survey. Sample sizes achieved for each stakeholder group reflect the differing numbers of stakeholders represented within each group, varying response rates and the extent of engagement with HMRC within the 12 months preceding the survey. 

The number of stakeholders taking part in the research is shown in the table below:

Stakeholder group	Qualitative sample	Quantitative sample
Agents	9	37
Border Industry	5	2
Business or business representative organisation	7	62
Communications (such as local radio, digital)	8	n/a
Government agency	3	10
Parliamentarian	8	7
Professional body	12	29
Voluntary or community sector	5	8
Other	1	29
Total	58	184

2. Findings

2.1 Overall views on HMRC’s performance 

Stakeholders’ positive views of HMRC ‘s performance (which includes views on competence, trust and fairness) were influenced by several factors. These factors include the belief that HMRC is doing a difficult job well and that officials try their best to deliver an effective and efficient tax and customs service with limited resources. HMRC has built some strong stakeholder relationships, and these relationships also influence stakeholders’ wider views of HMRC. 

However, concerns about taxpayers’ experiences as customers influences stakeholders’ views of HMRC too. Participants said that the key concern that impacts their negative views of HMRC, along with the views of those they represent, is the organisation’s performance in delivering its services. Stakeholders said they want HMRC to deliver services that: 

• supports and encourages digital engagement, but does not exclude those unable or unwilling to interact digitally 
• provides channels to help stakeholders and taxpayers discuss complex and/or technical tax or customs cases in an efficient and timely way 
• meets customer expectations, particularly time taken to action changes / reply to requests 
• facilitates taxpayers’ compliance with their legal and financial obligations 
• recognises the impact policies, programmes and changes have on taxpayers and businesses 

For the most part these participants felt that HMRC strives to be a trusted and fair tax and customs authority and many believed this was central to HMRC’s cultural DNA. However, there were examples given where HMRC does not live up to these aspirations. Examples provided include when taxpayers are required to respond to HMRC within a set timeframe, but HMRC fails to respond to them in a timely manner. Furthermore, stakeholders pointed out that the competency of the organisation can be impacted by staff rotation, which can lead to a loss of skills and experience.

2.2 Communications 

The ways in which HMRC communicates with stakeholders also impacts stakeholder relationships. Participants were positive about how HMRC communicates with them, especially the range of channels (such as forums and meetings). They recognised that, as a stakeholder, they had ways to contact HMRC that would not be available to all types of taxpayers. There was considerable appetite to support HMRC to communicate information, announcements and changes to their members or those they represent. This was not because stakeholders saw themselves as advocates of HMRC, but more that they felt they had channels and relationships that can facilitate HMRC communications to a wider audience. 

Stakeholders wanted to have trusted relationships with HMRC where they could both have frank, confidential and direct discussions. In contrast, stakeholders reacted badly to communications that they considered to be one-directional, ‘stonewalling’ or ‘spin’.

2.3 Engagement and Collaboration 

HMRC’s approach to stakeholder engagement and collaboration is often effective. Participants highlighted lots of examples as to how engagement worked well and produced outcomes that benefit both HMRC and stakeholder organisations (and ultimately the taxpayer).  

Some parts of HMRC are experienced in delivering effective stakeholder engagement. Positive examples include HMRC offering to co-chair working groups so that stakeholders have more influence on the agenda, facilitating questions and discussions during meetings, and keeping stakeholders informed on what progress has been made on suggested action points. 

However, there was a consistent message from participants that the types and effectiveness of stakeholder engagement is very inconsistent, both between different teams in HMRC and over time. It was felt that the way engagement operates may be influenced more by the individuals running the engagement rather than agreed principles or standard of operations. Staff rotation can also impact on engagement and collaboration. Consequently, engagement experiences lack consistency. This is why some stakeholders reported that they have experienced engagement that was a ‘tick-box’ exercise, or did not receive any follow-up or feedback from their input and ideas. Others felt they had to make the same points to different teams within HMRC as feedback was not effectively shared within HMRC.

2.4 Strengthening engagement and collaboration 

Overall, HMRC was seen to perform well on stakeholder engagement and collaboration compared to similar organisations in the UK and internationally. 

Effective engagement and collaboration rely on strong relationships. Stakeholders spoken to desired a relationship that is: 

• two-way, which includes encouraging stakeholders to drive the agenda for meetings and discussions 
• trusted, which means HMRC would feel comfortable sharing their problems and concerns with stakeholders to jointly explore and develop solutions 
• timely, which allows stakeholders to have genuine impact on policy development or programme implementation 

More widely, HMRC could improve its performance further through adopting an end-to-end approach to policy development and service design, with more stability in HMRC teams and more co-creation. Additionally, HMRC should also aspire to be a ‘learning organisation’ that actively encourages feedback and other insight; and disseminates and acts on it internally. Finally, HMRC should reflect on how imbalances in the power relationship between HMRC and stakeholders (and those they represent) could undermine trust and fairness and limit the scope for collaboration.