Research and analysis

Understanding avoidance scheme users’ decision making, customer experience and future compliance intentions when settling their enquiry with HMRC

This research explored the experiences of tax avoidance scheme users.

• From: HM Revenue & Customs
• Published: 23 April 2020

Documents

Understanding avoidance scheme users’ decision making, customer experience and future compliance intentions when settling their enquiry with HMRC

Ref: HMRC Research Report 582

PDF, 1.24 MB, 48 pages

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Details

This research sought to gather insight into scheme users’ decision-making, their experiences of the settlement process, and any implications of this experience for their future compliance intentions.

Twenty in-depth interviews were conducted with users of tax avoidance schemes who had settled their affairs with HMRC. Fieldwork took place between February and March 2017.

Published 23 April 2020