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Qualitative research exploring the experiences of businesses preparing for the Northern Ireland Protocol and trading under it.
Research to understand businesses' awareness and responses to changes in customs processes, linked to staged customs controls from January 2021.
HM Revenue and Customs statistics relating to the direct effects of illustrative tax changes.
Ethnographic research with small and medium-sized businesses (SMEs) to understand how tax aligns with the day-to-day running of businesses.
Research exploring wealthy customers’ views on links between their personal and mid-sized business tax compliance behaviours
Research exploring small businesses use of HMRC costly and non-costly communication channels when interacting with HMRC.
This report details the analysis of findings from the Trust and Fairness quantitative survey undertaken with over 3000 individual and small business taxpayers.
This report describes the main findings from HMRC's annual perceptions research.
Research with small businesses to understand the customer benefits of the reforms laid out in HMRC and HM Treasury’s 10-year Tax Administration Strategy.
Research to understand the attitudes of individual taxpayers towards data sharing between HMRC and third parties.
This report details the findings from the 2023 Landlords population survey to understand their circumstances, motivations and future business plans.
Mixed methods research exploring business decision-making around VAT repayment methods.
Research findings regarding the earnings, employment, and Income Tax liabilities of visa holders on Sponsored Work and Family routes in financial year 2023 to 2024.
Research exploring the impact of COVID-19 on businesses.
Research which explored the drivers and deterrents for Self Assessment customers making inaccurate repayment claims.
Qualitative and quantitative research with small and medium-sized enterprises and tax agents to understand experiences of managing Corporation Tax.
Qualitative research exploring ways of improving HMRC communications relating to Making Tax Digital for Income Tax.
This document details the topics and questions where HMRC is most interested in the input of external research and analytical communities.
Official statistics in development on exploring the tax non-compliance of UK residents failing to declare their foreign income using Automatic Exchange of Information data
Qualitative research exploring customer views on granular authorisations for agents within HM Revenue and Customs' digital services.
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