Feasibility of measuring the Tax Administration Strategy's impact
Research to examine the feasibility of options for collecting close to real-time longitudinal data on the impact of HMRC’s TAS reforms on customers
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In 2020 HMRC and HMT published a tax administration strategy (TAS) -Building a trusted, modern tax administration system. This set out how HMRC will make sure tax administration keeps up with the rapid changes taking place in society, the economy and technology to deliver the flexible, resilient and responsive tax system the UK will need in the years ahead. In order to better understand the overall impact of the Tax Administration Strategy (TAS) on customers’ experience of meeting their tax obligations, Kantar Public was commissioned by HM Revenue and Customs (HMRC) in December 2022 to undertake qualitative research to explore options for gathering this information.
The overall aim of this feasibility study was to examine options for collecting close to real-time longitudinal data on customers’ experience of meeting their tax obligations to assist with measuring the impact of HMRC’s TAS reforms. This research was incremental and included a desk-based scoping phase, 8 in-depth interviews with research design and tax experts and 10 focus groups with HMRC customers. The groups included a range of HMRC small businesses and individual customers, including individuals who sold online or were involved in gig work, sole traders and micro-businesses with up to 4 employees. Customer groups were further divided by the complexity of their tax affairs.