HMRC commissioned qualitative research to understand how individual customers and agents respond to the core principles of Making Tax Digital (MTD). The key objectives were to explore:
- individual customers’ and agents’ overall attitudes and expectations of the elements of MTD that may affect them
- levers and barriers that may influence engagement with MTD
- anticipated impacts and experiences across different individual customer groups of moving to MTD
The research was conducted by TNS BRB in March 2016 and the report completed in June 2016. Fieldwork was conducted in 5 locations across the UK (London, Birmingham, Cardiff, Glasgow and Belfast) and comprised 12 x 90 minute focus groups with PAYE and Self Assessment customers, 10 x 1 hour depth interviews with customers with mixed tax circumstances and 8 x 1 hour depth interviews with paid tax agents.