Research and analysis

The Large Business Customer Survey 2025

Research into Large Business’ experiences of dealing with HMRC, their views on administration of tax policy and wider influences on their attitudes to tax.

• From: HM Revenue & Customs
• Published: 9 July 2026

Documents

The Large Business Customer Survey 2025: Executive Summary

HTML

The Large Business Survey 2025: Full Report

ODT, 1.2 MB

This file is in an OpenDocument format

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 different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

In 2025, HM Revenue and Customs (HMRC) commissioned IFF Research Ltd to conduct the annual Large Business Survey with large businesses overseen by the Large Business Directorate within HMRC. The aims of the research were to evaluate whether HMRC’s processes are delivering the intended customer experience from a large business perspective and to maintain an in-depth knowledge of how the department’s relationship with large businesses changes over time.

The research comprised of a telephone survey with a representative sample of 558 large businesses, and follow-up interviews with 30 of these businesses to examine particular issues more in depth.

The survey looked at:

• large businesses’ experiences of dealing with HMRC
• opinions regarding the administration of current tax policy
• influences on attitudes and decision-making in relation to tax

Published 9 July 2026