Research and analysis
Tax Basis Periods Reform: Qualitative research
Tax Basis Periods Reform: Qualitative research on existing rules and response to reform
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HM Revenue and Customs (HMRC) commissioned Kantar Public to undertake qualitative research to understand why customers use a period of account not aligned with the tax year; their awareness and understanding of the current basis period rules; and their response to the proposed reform.
Kantar conducted a total of 45 depth interviews with sole traders, partnerships and tax agents. Interviews took place in August 2021.