Research and statistics

Mixed methods research exploring the wider economic benefits experienced by VAT business using fully functional Making Tax Digital (MTD) software.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 22 February 2024

• Executive Summary

  Prepared by Verian (formerly Kantar Public) for HM Revenue and Customs…

Research exploring the impact of Making Tax Digital on VAT customers below the £85,000 threshold following requirements introduced in April 2022.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 22 February 2024

• Making Tax Digital: Early impact on VAT below threshold customers

  Prepared by Verian (formerly Kantar Public) for HM Revenue and Customs…

Data on amusement permits, bingo clubs and bookmaking office licences, as well as the number employed in the gambling sector and annual gambling turnover.

• Document type: Official Statistics
• Organisation: Department for Communities (Northern Ireland) and 1 others
• Updated: 20 December 2023

Qualitative research to better understand attitudes towards VAT debt among businesses.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 14 September 2023

Commissioned qualitative research providing insights into the population of pension scheme administrators and their awareness and views on IT platform changes.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 20 July 2023

Research with customers whose payment required manual allocation by HMRC.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 20 July 2023

Research into the short-term impacts of the 2021 off-payroll working rules reform on private and voluntary sector organisations.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 15 December 2022

HMRC commissioned research with landlords and letting agents on reactions to a proposed withholding concept.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 17 May 2022

Research exploring the impact of the COVID pandemic on businesses and aiming to understand the effectiveness of a model created to target communications and ensure fair debt collection.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 5 May 2022

Research exploring the ongoing customer impact of record-keeping behaviour change in response to Making Tax Digital for VAT in the second year of mandation.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 3 February 2022

This report looks at the extent to which Making Tax Digital for VAT is achieving its objectives including reducing scope for error and making it easier to get tax right.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 20 July 2021

Research to understand customers' perceptions of the Upfront Honesty Declaration and its impact on their experience of completing their VAT return.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 7 July 2021

This research explored small and mid-size businesses’ behaviour around payment transactions, including barriers to adopting digital payments.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 24 June 2021

This research explored how Making Tax Digital for VAT has affected mandated businesses in terms of costs and benefits, both financial and non-financial.

• Document type: Research and analysis
• Part of a collection: Tax policies and consultations (Spring 2021)
• Organisation: HM Revenue & Customs
• Updated: 23 March 2021

Research to explore why businesses below the VAT threshold signed up to Making Tax Digital voluntarily.

• Document type: Research and analysis
• Part of a collection: Tax policies and consultations (Spring 2021)
• Organisation: HM Revenue & Customs
• Updated: 23 March 2021

This research explored reasons why mandated businesses had not signed up to Making Tax Digital for VAT.

• Document type: Research and analysis
• Organisation: HM Revenue & Customs
• Updated: 29 June 2020

This research aimed to expand and develop HMRC’s understanding of factors underlying errors in record keeping.

• Document type: Research and analysis
• Organisation: HM Revenue & Customs
• Updated: 19 March 2020

This research sought to identify, develop and test support options that could help prevent debt among Self Assessment customers.

• Document type: Research and analysis
• Organisation: HM Revenue & Customs
• Updated: 2 September 2019

Primary quantitative analysis of VAT business customers and Income Tax business customers to track and monitor awareness of, and readiness for, Making Tax Digital.

• Document type: Research and analysis
• Organisation: HM Revenue & Customs
• Updated: 19 February 2019

Qualitative research to understand the customer journey of small, micro and nano businesses that cannot meet their tax liabilities.

• Document type: Research and analysis
• Organisation: HM Revenue & Customs
• Updated: 29 November 2018