Research and analysis

Qualitative research on tax credits customers’ notification of changes to partner status

Research exploring the barriers and triggers surrounding tax credits customers’ understanding of, and compliance with, notification of changes to partner status.

• From: HM Revenue & Customs
• Published: 28 August 2019

Documents

Qualitative research on tax credits customers’ notification of changes to partner status

Ref: HMRC Research Report 409

PDF, 1.57 MB, 49 pages

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Details

To explore possible interventions to improve the accuracy and timeliness of reporting and compliance, HM Revenue and Customs (HMRC) commissioned this research looking at these questions:

• are customers aware of the rules around relationship status, how to apply them and consequences of non-compliance?
• what factors act as triggers or barriers to reporting the correct relationship status?
• what experiences do customers have of reporting or non-reporting partners, what was the outcome, and what might encourage correct reporting?
• what tools or support could HMRC provide to make it easier for customers to meet their responsibilities?

Ipsos MORI conducted 35 face-to-face interviews with tax credits customers, including those who did, did not, or were late to report a change in partner status. These were conducted alongside 8 interviews with organisations that offer advice and support to tax credits customers.

Published 28 August 2019