Research and analysis

ITSA registration timing and timely payment of tax

HMRC commissioned IFF Research to explore newly registered Income Tax Self-Assessment (ITSA) customers’ views on registration timing and timely payment of tax.

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Published in July 2020, the government’s 10-year Tax Administration Strategy highlighted the challenges within the Income Tax Self-Assessment (ITSA) system caused by delays between the point of taxable income arising and tax payment, particularly for the newly self-employed. The qualitative research provides insight from newly registered ITSA customers, and those yet to register, on:

  • registration timing, more frequent payment of tax and support measures which could help them to develop good tax habits

  • the challenges of current registration and payment-related obligations, the possible benefits if obligations are reformed and the impact of those benefits

  • whether there is an overall appetite for change in relation to registration and payment timing

Published 29 June 2023