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HMRC internal manual

Compliance Handbook

The One to Many Approach: planning a one to many approach: why are some of these customers compliant and some not?

Within your target area, you must identify why some customers are compliant and some are not.

For example, do we have evidence about the reasons for non-compliance? Do we have evidence about the motivations of our customers and barriers to compliance?

It is useful for us to identify the benefits of compliance or non-compliance to the customer. We can draw on others’ experience of similar activity and wider insights as to how and why people behave in the way they do, and how they make decisions and choices in particular contexts.

This may in turn change the approach you want to take. You may find you can increase compliance by making it more straightforward for the customer to comply, or by changing the default option so that people have to actively opt out of compliance rather than opting in.

If you want to find out more about behavioural insights, see CH600150.