Research and analysis

Small and medium enterprises: achieving better tax compliance

Research on how HM Revenue and Customs can encourage voluntary compliance amongst small businesses.


Motivating SME compliance

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 Please tell us what format you need. It will help us if you say what assistive technology you use.


Research report on the investigation of alternative avenues through which HM Revenue and Customs might seek to encourage greater compliance, by complementing rather than replacing existing strategies.

Published 22 January 2013