The main aims of this research were to:
- learn about customer views and attitudes towards the use of third party bank and building society savings interest (BBSI) data in calculating tax codes
- and to understand how this influences customer behaviour and the customer experience
It also investigated customer reactions to letters sent to customers in December 2015 which provided details about the use of BBSI data to recalculate these customers’ tax codes.
The report sets out the findings from 25 qualitative interviews conducted with PAYE customers. The findings have been used to inform HMRC’s operational processes in the area of tax code calculation. They have also contributed to HMRC’s knowledge base, informing the design of interventions and policies as part of HMRC’s ‘Making Tax Digital’ programme.