Research and analysis
Small Business and Choice
A qualitative study to understand views on choice in the tax system.
Ref: HMRC Research Report 377 PDF, 259KB, 12 pages
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Research was carried out to understand:
- business views on models for offering choice within approaches to managing their tax affairs and the potential impact of this on small businesses
- business awareness of specific simplification measures including: cash basis, simplified expenses and three line accounts for self assessment; and flat rate, cash accounting and annual accounting schemes for VAT
- how best to present/communicate simplification measures so that the businesses can choose the most appropriate measures, and what support they would need to do so
50 depth interviews were undertaken with small business in March 2015. This has helped us to understand better how to make managing tax easier, quicker and simpler for small business customers.
Published: 15 July 2015
From: HM Revenue & Customs