Research and analysis

The introduction of the Scottish Rate of Income Tax: communications research

This research gathered evidence to inform HMRC's communications strategy for the introduction of the Scottish Rate of Income Tax.

Documents

The introduction of the Scottish Rate of Income Tax: communications research

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Details

This research provided evidence to support HMRC’s operational preparation for the introduction of the Scottish Rate of Income Tax in April 2016. The research explored:

  • the extent to which customers in Scotland demonstrate an awareness and understanding of their current tax position; when and how to communicate changes in circumstance to HMRC; and the introduction of the Scottish Rate of Income Tax
  • customers’ information needs before the Scottish Rate of Income Tax is introduced
  • how best to communicate the introduction of the Scottish Rate of Income Tax to customers; testing the clarity, content and timing of planned communications outputs linked to the introduction of the rate
  • the possible direct and indirect changes in behaviour that taxpayers may exhibit following the introduction of the Scottish Rate of Income Tax
  • likely contact levels among Scottish resident taxpayers in response to the draft Scottish Rate of Income Tax notification letter
  • customer responses to a draft call to action around the need to inform HMRC of an address change
  • how best to manage and respond to customers’ needs following the introduction of the Scottish Rate of Income Tax
  • how customers in the rest of the UK are likely to respond to the Scottish Rate of Income Tax and whether those customers would make contact with HMRC

The research was conducted by Ipsos MORI in 2 stages. Phase 1 was delivered between May and August 2014 and included 4 focus groups and 85 depth interviews. Phase 2 occurred between October 2014 and March 2015 and included 8 focus groups, 24 depth interviews and face to face quantitative surveys with over 1,500 Scottish taxpayers and over 1,800 taxpayers from England and Wales.

Published 10 September 2015