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Research and statistics

30 results

30 results that are All research and statistics, sorted by Updated (newest)
  • HMRC tax receipts and National Insurance contributions for the UK

    Summary of HM Revenue and Customs' tax receipts, National Insurance contributions (NICs), and expenditure for the UK.

    • Document type: National Statistics
    • Part of a collection: HM Revenue & Customs receipts statistics
    • Organisation: HM Revenue & Customs
    • Updated:
  • Contributions to the 12-month rate of CPI(H) by import intensity

    A longer time series of contributions to the Consumer Prices Index including owner occupiers' housing costs (CPIH) and Consumer Prices Index (CPI), UK, monthly.

    • Document type: Official Statistics
    • Organisation: Office for National Statistics
    • Updated:
  • VAT gap estimates

    HMRC statistics relating to VAT gap estimates.

    • Document type: Official Statistics
    • Part of a collection: Measuring tax gaps publications
    • Organisation: HM Revenue & Customs
    • Updated:
  • Assessing the wider benefits of Making Tax Digital for VAT

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

    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:
  • Value Added Tax (VAT) annual statistics

    An overview of VAT statistics, covering receipts information and the characteristics of the VAT trader population in the UK.

    • Document type: Official Statistics
    • Part of a collection: Excise duties, VAT and other indirect tax statistics
    • Organisation: HM Revenue & Customs
    • Updated:
  • Scottish VAT Assignment – Experimental Statistics

    This page presents the annual historic estimates for the Scottish share of UK VAT for the purposes of the Scottish Government budget (Scottish VAT Assignment).

    • Document type: Official Statistics
    • Part of a collection: Excise duties, VAT and other indirect tax statistics
    • Organisation: HM Revenue & Customs and 2 others
    • Updated:
  • Quality report: Value Added Tax (VAT) annual statistics

    A quality report on the VAT annual statistics which provides an overview of VAT statistics and the VAT trader population in the UK.

    • Document type: Official Statistics
    • Organisation: HM Revenue & Customs
    • Updated:
  • Monitoring businesses' awareness of Making Tax Digital

    HMRC commissioned research to survey awareness of and preparedness for Making Tax Digital amongst VAT registered businesses below the VAT threshold.

    • Document type: Research
    • Organisation: HM Revenue & Customs
    • Updated:
  • Quality report: VAT bulletin

    A quality report on the Value Added Tax (VAT) Bulletin which contains quarterly statistics on historical receipts, trader populations, and duty rates of VAT in the UK.

    • Document type: Official Statistics
    • Part of a collection: Excise duties, VAT and other indirect tax statistics and 1 others
    • Organisation: HM Revenue & Customs
    • Updated:
  • Making Tax Digital for VAT: Exploring the barriers and enablers to becoming compliant

    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:
  • Trade information among unregistered VAT businesses

    This research provides estimates of the percentage of business-to-consumer sales as a proportion of overall sales for the VAT unregistered population.

    • Document type: Research and analysis
    • Organisation: HM Revenue & Customs
    • Updated:
  • 2017 UK VAT-registered importer and exporter population

    The UK’s VAT-registered business population, provisional statistics for 2017, for businesses declaring trade in goods with EU and non-EU countries.

    • Document type: Official Statistics
    • Part of a collection: UK Importer and Exporter Population
    • Organisation: HM Revenue & Customs
    • Updated:
  • VAT partial exemption

    This research explored the knowledge and use of VAT partial exemption among businesses in 17 industry sectors.

    • Document type: Research and analysis
    • Organisation: HM Revenue & Customs
    • Updated:
  • Behaviours and experiences in relation to VAT registration

    Combined quantitative and qualitative study examining why small businesses register for VAT and their perceptions and experiences of doing so.

    • Document type: Research and analysis
    • Organisation: HM Revenue & Customs
    • Updated:
  • 2015 UK VAT-registered importer and exporter population

    The UK’s VAT-registered business population for 2015 for businesses declaring trade in goods with EU and non-EU countries.

    • Document type: Research
    • Part of a collection: UK Importer and Exporter Population
    • Organisation: HM Revenue & Customs
    • Updated:
  • 2016 UK VAT-registered importer and exporter population

    The UK’s VAT-registered business population for 2016, for businesses declaring trade in goods with EU and non-EU countries.

    • Document type: Official Statistics
    • Part of a collection: UK Importer and Exporter Population
    • Organisation: HM Revenue & Customs
    • Updated:
  • Prevalence of individuals shopping online from overseas and handling of VAT

    This research explored the attitudes and experiences of individuals shopping online, including misrepresentation or undervaluation, and consumer awareness of VAT and customs requirements.

    • Document type: Research and analysis
    • Organisation: HM Revenue & Customs
    • Updated:
  • Use of VAT software

    Qualitative research to understand the use of commercially available third party software used by businesses for producing VAT returns.

    • Document type: Research and analysis
    • Organisation: HM Revenue & Customs
    • Updated:
  • Quality report: VAT gap estimates

    Quality reports for statistics relating to the VAT gap estimates.

    • Document type: Official Statistics
    • Part of a collection: Measuring tax gaps publications and 1 others
    • Organisation: HM Revenue & Customs
    • Updated: