Research to support the development of HMRC's Transformation Roadmap
Published 9 July 2026
© Crown copyright 2026
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This publication is available at https://www.gov.uk/government/publications/research-exploring-views-on-hmrcs-transformation-roadmap/research-to-support-the-development-of-hmrcs-transformation-roadmap
This research was conducted by members of the Government Social Research Profession in HM Revenue and Customs (HMRC).
HMRC research report 870.
Fieldwork took place in December 2024.
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.
1. Background
HM Revenue and Customs (HMRC) announced that it would publish a Transformation Roadmap. This Roadmap would outline the government’s vision for a more efficient, modernised, and automated tax and customs system. HMRC’s in-house research team undertook research to gather customer feedback to support the development of the Transformation Roadmap.
2. Research method
A series of 6 focus groups with 35 individuals were conducted in December 2024 by social research professionals in HMRC. This included individuals who were employed and self-employed customers, businesses, tax agents and individuals who required digital assistance or were digitally excluded. The discussions focused on improving day-to-day performance and overall customer experience.
3. Findings
Within this research, there were 3 core sets of findings that emerged:
3.1 Participants were supportive of HMRC’s Transformation ambitions
Participants recognised that society was becoming increasingly digital and therefore understood HMRC’s overall aim with the Transformation Roadmap. Whilst there were differing priorities and opinions on how best to achieve HMRC’s aims, participants were broadly supportive of HMRC’s plan to become a digital-first organisation.
3.2 Participants wanted the Transformation Roadmap to be focused on the benefits
Participants suggested that the Transformation Roadmap should focus on explaining the benefits that digital transformation would have on customers and businesses. Participants also wanted HMRC’s Transformation Roadmap to explain in a straightforward way the key steps that HMRC will take to become a digital-first organisation.
3.3 The Transformation Roadmap had to balance the need for reassurance with ambitious aims
Participants who preferred non-digital contact methods, including those who were digitally assisted or excluded, felt positive about HMRC’s reassurances that targeted support would still be available for those who need it. More digitally confident customers, including businesses and tax agents however felt that the Transformation Roadmap may look under-ambitious if too much emphasis was placed on improving non-digital services.
Participant feedback suggested that HMRC should balance providing reassurances for those with low digital confidence, whilst providing clear steps that explain how HMRC will become a digital-first organisation. HMRC needed to find this balance within the Transformation Roadmap to make sure it catered to all customers and businesses.
4. How were the research findings used?
Findings from this research have informed the pitch and tone of HMRC’s Transformation Roadmap, helping to inform the balance between digital ambition and reassurance, for those who need additional support. HMRC’s Transformation Roadmap was published on 21 July 2025.