Research and analysis

Testing of P800 prototype amongst PAYE customers

Quantitative research exploring views on the newly designed prototypes of the P800 end of year tax calculation notice.

Documents

P800 end of year tax calculation notice

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Details

This research explored PAYE customers’ responses to the new prototype P800 tax calculation letters with a purpose of informing future design and content.

If PAYE customers have paid too much or too little tax then HMRC will send them a P800 tax calculation. The P800 sets out how much the customer has overpaid or underpaid for that tax year. If a customer has underpaid then this will usually be collected from their wages, salary or pension over the next year. If customers have overpaid, then a repayment is made in the form of a cheque through the post.

This report contains findings from a quantitative research study conducted with members of the general public who are PAYE customers. The respondents were contacted via an online access panel. A total of 2,000 participants were recruited. The sample was representative of the UK population and weighted back to match PAYE population. The research was undertaken by TNS BMRB, on behalf of HMRC.

The principal aim of the research was to explore PAYE customers’ responses to newly designed P800 prototype. The development of which was informed by previous research studies. This study was primarily designed to provide a final check to ensure the prototype letters were clear and to gain insight with a larger sample on the following:

  • whether customers understand the purpose of the P800
  • whether customers understand what they are required to do as a results of the P800 letter
  • whether customers find the information in the P800 clear and comprehensive
  • what aspect of the letter, if any, are still problematic for recipients and furthermore may produce unnecessary contact
Published 26 August 2016