HMRC has conducted the Large Business Panel Survey (LBPS) since 2010. This report details the findings from the 2014 survey making comparisons with findings from previous waves where appropriate.
Between 2011 and 2013 HMRC also conducted the Tax Opinion Panel Survey (TOPS) which interviewed the same business population about attitudes to changes in tax policy and administration.
In 2014 the LBPS and the TOPS studies were consolidated to reduce the research burden on HMRC’s large business customers while still ensuring robust, actionable data.
The 2014 LBPS therefore covers:
- large businesses’ experiences of dealing with HMRC
- opinions regarding the administration of current tax policy
- influences on attitudes and decision-making in relation to tax