Research and analysis

Making Tax Digital: late submission penalty models

This research explored customer responses to penalty models being considered for Making Tax Digital.

From:
HM Revenue & Customs
Published
19 March 2020

Documents

Making Tax Digital: late submission penalty models

Ref: HMRC Research Report 574

PDF, 235 KB, 10 pages

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Details

This research aimed to find out how customers would perceive potential models for late submission penalties.

It focused on Income Tax Self Assessment obligations and how these models would be built into Making Tax Digital.

The research was conducted between January and March and consisted of 4 discussion groups.

Published 19 March 2020