Research and analysis

Extended Hours for Compliance Activities

Research to explore how customers would respond to the potential extension of HMRC working hours for compliance interventions beyond the standard working week.

• From: HM Revenue & Customs
• Published: 25 February 2019

Documents

Extended Hours for Compliance Activities

Ref: HMRC Research Report 531

PDF, 805 KB, 60 pages

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Details

HMRC carries out interventions – also known as tax enquiries or compliance checks – to make sure that customers pay the right amount of tax at the right time.

An intervention can take place by telephone, but more commonly they involve an HMRC officer visiting the site or business premises.

HMRC commissioned this research to explore the potential for extending their working hours for interventions beyond the standard working week, providing more choice for mid-size businesses, small businesses, individuals and agents acting on behalf of clients.

This research involved 60 qualitative interviews with individuals, small businesses, mid-size businesses and agents.

Published 25 February 2019