Research and analysis

Trade information among unregistered VAT businesses

This research provides estimates of the percentage of business-to-consumer sales as a proportion of overall sales for the VAT unregistered population.

From:
HM Revenue & Customs
Published
1 May 2018

Documents

Trade Information among Unregistered VAT Businesses

Ref: HMRC Research Report 460

PDF, 918 KB, 48 pages

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Details

The quantitative research aimed to:

  • understand the trading behaviour of businesses under the VAT threshold
  • estimate the percentage of business-to-consumer sales as a proportion of overall sales for the VAT unregistered population

Interviews took place with 2,004 VAT unregistered businesses.

Published 1 May 2018

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