Research and analysis

The role of paid tax agents in supporting compliance

This research examined the relationships between businesses and agents, identifying where errors happen and how HMRC could intervene.

From:
HM Revenue & Customs
Published
27 May 2025

Documents

The role of paid tax agents in supporting the compliance of small and Mid-sized businesses

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Details

HMRC commissioned Verian (formerly known as Kantar Public) to conduct qualitative research to explore the relationships between businesses and agents and how these change over time. Specifically, the research sought to:

  • examine the relationships and interactions between businesses and agents
  • identify the points in the year and on the business development journey at which errors and other reasons for non-compliance occur or are at risk of occurring
  • determine how HMRC could intervene at these points or elsewhere with actions, support and other policies to reduce non-compliance and close the tax gap

The research was undertaken and the report written, in 2019, under the previous government’s administration of the tax system.

Updates to this page

Published 27 May 2025

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