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Business tax

Research and statistics

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304 results that are All research and statistics, sorted by Updated (newest)
  • 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.

  • The value and composition of UK environmental taxes from 1997 to 2024, by type of tax and economic activity, and comparisons with other European countries.

  • Data showing estimates of sales of plain milk substitute drinks and soft drinks in Great Britain for 2020.

  • HMRC commissioned IFF Research to conduct quantitative research into non-UK residents who had purchased property in the UK.

  • Research explored UK businesses’ experiences of the VAT Flat Rate Scheme.

  • Research into the Research and Development (R&D) tax relief for small and medium-sized enterprises (SME), R&D expenditure credit (RDEC) and Patent Box.

  • 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.

  • A final evaluation report summarising the main evidence and conclusions of HMRC’s impact evaluation of Making Tax Digital for VAT.

  • This report estimates the wider economic benefit of Making Tax Digital for VAT, beyond any requirements to meet tax obligations.

  • Research exploring the extent to which Making Tax Digital for VAT is achieving its objectives of reducing scope for error and making it easier to get tax right.

  • Analyses of Corporation Tax receipts and liabilities.

  • Statistics relating to structural tax reliefs.

  • Estimated costs and unavailable costs of non-structural tax reliefs.

  • Qualitative research exploring customer experiences of the starter and leaver process amongst small and medium-sized enterprise (SME) employers and employees.

  • Statistics on PAYE Income Tax and National Insurance contributions, Bank Levy, Bank Surcharge, Corporation Tax and Bank Payroll Tax receipts from the banking sector.

  • Research into customer perceptions and experiences of the VAT registration.

  • Research into customer perceptions and experiences of VAT de-registration.