Research and analysis

Wealthy individuals and mid-sized business tax compliance links

Research exploring wealthy customers’ views on links between their personal and mid-sized business tax compliance behaviours

• From: HM Revenue & Customs
• Published: 29 May 2025

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Exploring wealthy customers’ views on links between their personal and mid-sized business tax compliance behaviours

Ref: HMRC research report: 800

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HM Revenue & Customs (HMRC) commissioned the National Centre for Social Research (NatCen) and Walnut Unlimited (Walnut) to carry out qualitative research with wealthy UK individuals who own or operate mid-sized businesses, as sole owners, shareholders, or salaried directors. The research aimed to gain further evidence and to deepen understanding of the possible links between attitudes and behaviours around business and personal taxes.

Published 29 May 2025