Research and analysis

Simplified Expenses

Usability testing of the online checker

Documents

Simplified Expenses

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Details

The Finance Act 2013 introduced a simplified tax system for small unincorporated businesses.

HM Revenue and Customs (HMRC), working with the Government Digital Services (GDS), have developed an interactive online tool that eligible businesses can use to assess whether using a simplified expenses approach is likely to work for them.

HMRC commissioned research to test the tool with potential users to gather feedback on:

  • how useful it was perceived to be
  • how easy it was to use
  • whether users will need additional explanation or guidance notes in order to use it successfully

This research will inform refinement to the tool and/or the supporting information and guidance materials.

Published 8 September 2014