Research and analysis

Import of services among VAT-unregistered businesses 2018

Research investigating the scale of services imported by VAT-unregistered businesses from both inside and outside the European Union (EU).

From:
HM Revenue & Customs
Published
15 July 2025

Documents

Executive Summary: Import of services among VAT-unregistered businesses 2018

Ref: HMRC research report 824

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Import of Services among VAT-unregistered businesses report 2018

Ref: HMRC research report 824

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Details

This research was commissioned and delivered under previous administrations in 2018.

HM Revenue and Customs (HMRC) Research Report 824

In 2018, HMRC commissioned IFF research to provide more information on the nature and scale of services imported by VAT-unregistered businesses from both inside and outside the European Union.

In the context of the UK’s exit from the EU, the research had two principal objectives:

  • to understand overseas trade behaviour of VAT unregistered businesses

  • to understand the impact that EU exit might have on small UK businesses buying in services from overseas

Updates to this page

Published 15 July 2025

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