Research to explore perceptions of a digital by design communication approach
Published 9 July 2026
© Crown copyright 2026
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This research was conducted by members of the Government Social Research Profession in HM Revenue and Customs (HMRC).
HMRC Research Report 869.
Fieldwork took place between March and April 2023.
The views expressed in this report are those of research participants.
We would like to acknowledge and thank all individuals who participated in this research.
This research was commissioned and carried out under the previous government (pre-July 2024).
1. Research to explore perceptions of a digital by design communication approach
HM Revenue and Customs (HMRC) commissioned this research to explore customer views of a ‘digital by design’ approach to communications by HMRC, where customers opt out if they do not wish to use digital channels. This included understanding how HMRC can support individuals to digitally self-serve their tax affairs.
2. Research method
This project included 2 stages of research conducted by social research professionals in HMRC. Stage one, which took place in March 2023, involved 8 focus groups, with 56 individuals from a variety of customer groups. This included individuals in employment, those in Self Assessment, those in receipt of tax credits and owners of small and medium-sized enterprises (SME).
Stage 2, which took place in April 2023, involved interviews with 10 individuals who had complex personal circumstances. This included individuals who used accessibility tools for digital tasks, individuals with mental, physical or sensory health conditions, as well as individuals with relevant neurodivergent conditions.
3. Findings
3.1 Stage one findings
Participants in the focus groups expressed positive perceptions of digital services generally and outlined a range of benefits, including greater convenience and speed. However, they also suggested that the perceived importance of tasks required by HMRC drove a need for reassurance. Participants suggested that a reluctance to self-serve some HMRC digital tasks arose from non-digital barriers, rather than inability to engage digitally.
Focus group participants suggested how HMRC could encourage customers to take a digital-first approach when managing their tax affairs. Suggestions included raising awareness of HMRC’s digital services, ensuring user-friendly digital services were available for as many HMRC tasks as possible, and providing reassurances throughout an online task.
3.2 Stage 2 findings
Participants with disabilities and those who struggled with physical tasks expressed positive views on digital services where these were seen as a route to greater independence. Participants emphasised however, that HMRC needed to ensure services were continually compatible with assistive technology, such as screen readers. Participants highlighted that accessibility could be impacted by even minor updates by HMRC.
Participants who had negative experiences of other organisations’ digital services had less confidence that HMRC’s digital services would be designed with accessibility in mind. They suggested that taking steps to demonstrate that accessibility was a priority for HMRC could increase their willingness to engage with HMRC’s digital self-serve platforms.
3.3 Key findings from both stages
A clear and easy process to opt in and out of digital services was recommended by participants across both stages. They suggested that knowing that they would be able to easily opt out of a service would encourage them to give it a go, without having to worry about being stuck if they did not like the service.
4. How were the research findings used?
Findings from this research have provided customer-focused recommendations to support the development of HMRC’s channel strategy and informed an accessibility toolkit for content designers in HMRC.