Qualitative research to understand employers’ knowledge of recording the Scheme Contracted out Number on the Full Payment Submission.
Ref: HMRC Research Report 342 PDF, 319KB, 9 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email email@example.com. Please tell us what format you need. It will help us if you say what assistive technology you use.
The research evaluated communications to employers about mandating use of Scheme Contracted Out Numbers in Full Payment Submissions, the burden this created and identified improvements for future communications.
This was qualitative research comprising depth interviews with 50 employers and 9 payroll providers. The research was undertaken by Research Works Ltd, on behalf of HM Revenue and Customs (HMRC).
The objectives of the research were to:
- evaluate communications of Scheme Contracted Out Number mandation to test effectiveness of messages
- ensure that employers operating contracted out schemes and payroll providers are fully equipped to deal with the removal of contracted out status
Employers were aware, had received communications from HMRC and other sources and viewed inclusion of the numbers as a routine administrative task.
Published: 6 November 2014
From: HM Revenue & Customs