Research and analysis
Understanding VAT debt and how customers manage debt
Qualitative research to better understand attitudes towards VAT debt among businesses.
Documents
Details
HMRC commissioned an independent research agency, Ipsos, to undertake qualitative research with micro and small businesses.
Ipsos conducted 43 interviews between April and June 2022 with businesses either currently in VAT debt or businesses that had paid off their VAT debt in the last 24 months. The research aimed to understand:
- the ways in which businesses manage their VAT processes and payments
- the factors and behaviours driving VAT debt
- business’ experiences and attitudes towards VAT debt
- support and communication needs around VAT debt
Published 14 September 2023