Research and analysis

Reasons behind incorporation

This research with businesses explored reasons for incorporation and experience of the process.


HMRC Research Report 317 - Reasons behind incorporation

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To gain a greater understanding of the motivations behind incorporation, HM Revenue and Customs (HMRC) commissioned Ipsos MORI to conduct research among nano and micro businesses that incorporated in tax year 2010 to 2011.

The research particularly focused on:

  • better understanding what types of businesses chose to incorporate
  • the factors that influenced their decision
  • their perceptions in advance of incorporation
  • their experiences of the process since being incorporated.
Published 13 June 2014