Research and analysis

Self-Employment Income Support Scheme: understanding customer experience - qualitative research with customers and agents

Published 13 October 2022

Research conducted by the independent research agency Ipsos between 10 September and 23 October 2020. Prepared by Ipsos (Amrita Sood and Darragh McHenry) for HMRC.

Disclaimer: The views in this report are the authors’ own and do not necessarily reflect those of HM Revenue and Customs.

HMRC research report 678.

Glossary

Term	Definition
Agent	An individual who acts on behalf of a self-employed person, including accountants, tax agents or other professionals. Agents could not apply for the Self-Employment Income Support Scheme on behalf of their clients. However, they could request a review of eligibility or the grant amount on their behalf and generally assist their clients to apply, for example by answering questions about the scheme.
Digitally assisted	Digitally assisted refers to people that require some assistance to do activities such as: providing basic information to a government department online, such as updating your address or notifying them of a change of circumstances; or online banking/shopping.
Digitally capable	Digitally capable refers to people who could do tasks like providing basic information to a government department online, such as updating your address or notifying them of a change of circumstances or make a payment or purchase something online without any help.
Digitally excluded	Refers to people who never use the internet.
The Self-Employment Income Support Scheme	Self-Employment Income Support Scheme. This was launched in May 2020 and aims to support self-employed individuals who have been affected by the coronavirus pandemic. The first grant was worth 80% of claimants’ average monthly trading profits, paid out in a single instalment covering 3 months’ worth of profits, and capped at £7,500 in total. The second grant was worth 70% of claimants’ average monthly trading profits and was also paid in a single instalment covering 3 months’ worth of profits, capped at £6,570 in total. The scheme could be claimed by businesses adversely affected by COVID-19 on or before 13 July 2020 (for the first grant) and/or on or after 14 July 2020 (for the second grant). A third and fourth grant were also announced after the time of this research.

1. Executive summary

1.1. Background

The Self-Employment Income Support Scheme was launched in May 2020 and aimed to support self-employed individuals who had been affected by the coronavirus pandemic. The first grant was available from 13 May to 13 July and to claim this, businesses needed to be adversely affected by coronavirus on or before 13 July 2020. The second grant was available from 17 August to 19 October.

The first grant was worth 80% of claimants’ average monthly trading profits, paid out in a single instalment covering 3 months’ worth of profits, and capped at £7,500 in total. The second grant was worth 70% of claimants’ average monthly trading profits and was also paid in a single instalment covering 3 months’ worth of profits, capped at £6,570 in total.

HMRC commissioned the independent research agency Ipsos to undertake qualitative research exploring experiences of the scheme’s application process. This includes the experience of self-employed individuals who claimed a grant from the scheme, and agents who supported claimants with their applications. Forty interviews were conducted with customers, and 15 with agents, all lasting 30 to 45 minutes each. The research was conducted by Ipsos and took place in September and October 2020. The second grant was still open at this time, but the third and fourth grants had not yet been announced.

This qualitative research was designed to capture rich, detailed information on experiences, views and behaviours of the scheme’s claimants and agents who supported them. This includes the experiences of customers who may have found the application challenging. Findings relate to the experiences of the research participants and are not generalisable to the total population of applicants and agents who supported them.

1.2. Summary of findings

Broadly, the research identified 4 different types of customer, based on their digital skills, attitudes and barriers to engagement with HMRC digital processes. These characteristics played an important role in customer engagement with the Self-Employment Income Support Scheme, and experiences of claiming a grant from the scheme. These customer types were:

Engaged customers:

• those with strong digital skills and a familiarity with HMRC processes
• they were able to find the required information and were confident at all stages of their application

Delegator customers:

• these typically relied on agents when dealing with HMRC and looked for agent support at each stage of their application, where possible

Apprehensive customers:

• unfamiliar with HMRC processes
• these were unsure where to find the right information ahead of their application but relied on informal information sources (such as social media/messaging services) when possible
• they were anxious about completing the application process by themselves

Unsupported customers:

• mostly unfamiliar with HMRC processes
• they struggled to find the right information sources but were mostly indifferent about applying themselves

Engaged customers found the application process most straightforward, whereas Delegator, Apprehensive and Unsupported customers faced greater challenges.

1.3. Awareness and understanding

Participants tended to have first heard about the Self-Employment Income Support Scheme via the government’s daily coronavirus briefings. Some customers searched on GOV.UK for more information on the scheme, whilst others used more informal information sources, such as social media and messaging services, to find out more. The information provided on GOV.UK about the scheme was generally viewed as easy to understand, although Unsupported customers often struggled to locate the information they were looking for.

Customers that were typically less involved in their tax affairs, or less digitally confident, were initially anxious at having to make the application themselves, as agents could not apply on their behalf. Drivers for this anxiety were uncertainty over where to find the right information or feeling that HMRC processes were cumbersome and complicated.

Customers that typically completed their own Self Assessment returns and dealt with HMRC by themselves were confident about making their application and often knew where to find the right information. Moreover, they were often able to make accurate estimates of how much they would likely receive from their claim.

Other customers had mixed feelings about making the application themselves. This varied by customer type, with Engaged customers feeling confident about doing so, whilst Apprehensive customers were anxious due their unfamiliarity with HMRC online services. Delegator customers would have preferred their agent to claim on their behalf – as they had depended on agent support when dealing with HMRC in the past.

1.4. Preparing to make an application

Agents adopted different approaches to supporting their clients in the initial stages of the Self-Employment Income Support Scheme. Some took a more proactive approach, sending out information on eligibility and disseminating information from industry-specific websites. Other agents adopted a more reactive approach, responding to clients’ questions as and when they arose, whilst others decided to not provide support due to fears of being overwhelmed with support requests. Additionally, some agents wished to adhere to HMRC guidance which stated they should not submit claims on behalf of their clients.

Participants broadly found the eligibility checker (a tool that helped customers determine their eligibility for the Self-Employment Income Support Scheme) to be straightforward to use and appreciated the speed at which it provided information on their eligibility for the scheme. This was particularly valued by Apprehensive customers, who had expected the process to be more complicated.

1.5. Making the application

Overall, customers generally reported finding the application process to be simple and straightforward, in particular noting how user-friendly the online claim system was and that it was clear where they needed to enter the information required. It was also noted how quick the process was. This was particularly appreciated by Apprehensive customers, who had envisaged the process to be time-consuming and complicated.

Some Digitally assisted/excluded customers relied on support from family, friends, or agents to help them submit their online application. Where this support was not available, they contacted HMRC by phone; published guidance explained that help was available by phone for this group. Those that contacted HMRC by phone were positive about the support they received.

While making a claim for the Self-Employment Income Support Scheme online, customers were shown the amount they would receive. Customers tended to be reasonably confident this was accurate. Moreover, agents reported that clients rarely asked them to review the amount, indicating their clients were more or less happy this was accurate. In cases where a review of the amount awarded was requested, participants were critical of the process. These participants felt that the review took too long, and that the explanation of the outcome lacked transparency.

1.6. Contact with HMRC and post-application views

Those that made a second Self-Employment Income Support Scheme claim were broadly more positive about this subsequent claim. In particular, Apprehensive customers felt much less anxious. This was due to increased familiarity with the application process, and the positive experience they had with their first application, which had been much less complex and time-consuming than expected.

Customers tended to contact HMRC at the early-to-mid stages of their application. This was usually due to issues accessing the Government Gateway or being less confident about completing the application online. Those that contacted HMRC were appreciative of the support they received. In particular, they felt advisers were empathetic about the issues that customers were facing.

Whilst participants were positive about the scheme, recommendations for improvements were made. Agents suggested they should have been allowed to provide more support to clients who were less digitally confident. They found that assisting such clients by phone, or by video call, was much more time-consuming that claiming on their behalf. This particularly affected agents that were providing support for free. Customers that had to contact HMRC thought that there could be a more ‘joined up’ approach when customers were dealing with multiple advisers.

Overall, customers reported a positive experience of applying for scheme and satisfaction with HMRC’s management of the application process. In particular, they were very happy how quick and straightforward the application was, and the speed at which they received their grant.

2. Introduction

2.1. Background

The Self-Employment Income Support Scheme was launched in May 2020 and aims to support self-employed individuals who have been affected by the coronavirus pandemic.

The grant can be claimed by self-employed individuals whose business has been adversely affected by coronavirus. All of the following must also apply:

• they traded in the tax year 2018 to 2019 and submitted their Self Assessment tax return on or before 23 April 2020 for that year
• they traded in the tax year 2019 to 2020
• they intended to continue to trade in the tax year 2020 to 2021

To be eligible for the first grant, claimants’ businesses needed to be adversely affected by coronavirus on or before 13 July 2020. To be eligible for the second grant, they needed to be adversely affected by coronavirus on or after 14 July 2020. Full information on the eligibility criteria can be found on GOV.UK.

The first grant was worth 80% of claimants’ average monthly trading profits, paid out in a single instalment covering 3 months’ worth of profits, and capped at £7,500 in total. The second grant was worth 70% of claimants’ average monthly trading profits and was also paid in a single instalment covering 3 months’ worth of profits, capped at £6,570 in total.

The first grant could be claimed from 13 May to 13 July and the second grant could be claimed from 17 August to 19 October. This research took place in September and October, meaning that claims for the first grant were closed, but claims for the second grant were open. The third and fourth grants were announced after this research took place.

2.2. Research aims

The research aim was to understand the customer experience of those who had applied for the Self-Employment Income Support Scheme. Interviews initially focused on customers’ experience of their first claim, and later asked about their second claim if they had made one.

The key questions this research addressed were:

• initial awareness and understanding of the scheme: understanding what customers had heard and knew about the scheme before applying, and customer perceptions of how clear, relevant, and readily available information was to support them in assessing their eligibility and applying for the scheme
• pre-application activities: exploring experiences of preparing to make an application, level of confidence in the information provided for their application, how customers found out they were eligible for the scheme, and use of the eligibility checker
• making an application: exploring customers’ experiences of the application process, use of agent support, any issues that customers faced, and their contact with HMRC
• post-application activities: exploring how customers felt after submission, confidence that they had correctly completed the process, and their understanding of what would happen next
• satisfaction and perceptions of the scheme and HMRC: exploring how customers felt about their experience overall, how their actual experience compared to any expectations they had before applying, and whether applying impacted their perceptions of HMRC

2.3. Method

This research was conducted by the independent research agency Ipsos and consisted of a total of 55 in-depth telephone interviews with a mix of Self-Employment Income Support Scheme applicants and agents. The sample included 40 customers who had applied for the scheme. Of this 40, 10 were recruited who were known to have had an HMRC operator make a manual intervention in their application.

A manual intervention may have occurred for a variety of reasons. These included issues experienced with the online application which made it necessary for some or all of the application to be made over the phone with an HMRC operator, or the applicant calling to rectify an error made in their application and an HMRC operator making a manual adjustment to correct the error.

The sample also included 15 tax agents who had supported one or more clients with their application.

All interviews were carried out by members of the Ipsos research team between 10 September and 23 October 2020. Interviews lasted between 30 and 45 minutes.

2.3.1. Sample

The sample design was purposive and aimed to ensure inclusion of key groups, rather than seeking to be statistically representative. Sampling quotas were used to ensure inclusion of the Self-Employment Income Support Scheme applicants with a range of experiences. This included those who had agent support with the application process, or those that had used HMRC online services before their application.

Participants were selected from a range of sources. Twenty-five were recruited from a sample collected during a survey relating to the scheme that took place in August and September 2020. These participants had completed the survey and agreed to be recontacted to take part in this research. Five customers with low digital confidence were recruited via free-find methods due to a lack of such characteristics in the recontact sample, and HMRC provided sample for the remaining 10 customers who had a manual intervention from HMRC.

All participants were recruited by specialist research recruiters, and their suitability to take part was determined using a screening questionnaire.

The final composition of the sample of Self-Employment Income Support Scheme applicants is outlined in the table below:

Sampling variables	Number of interviews
Digital capability: capable	29
Digital capability: digitally assisted	8
Digital capability: digitally excluded	3
Agent support with claim: yes	18
Agent support with claim: no	22
Used HMRC online services before claiming: yes	26
Used HMRC online services before claiming: no	14
Contacted HMRC with a query about claiming: yes	18
Contacted HMRC with a query about claiming: no	22
Method of claiming: online	29
Method of claiming: telephone (some of those who completed the application by phone had first attempted the application online)	11
Use of online eligibility checker: yes	32
Use of online eligibility checker: no	8

The 15 agents that participated in the study were recruited via free-find methods. The final composition of the sample of agents is outlined in the table below:

Sampling criteria	Number of interviews
Input of agent to application: agents who had generally supported clients with applications	11
Input of agent to application: agents who had used the eligibility checker on behalf of clients	10
Input of agent to application: agents who had challenged eligibility decision on behalf of clients	4
Input of agent to application: agents who had challenged grant amount on behalf of clients	2
Agent type: accountant	11
Agent type: tax agent/adviser	4
Agent type: bookkeeper	2

The research included self-employed customers and agents from England, Wales, Scotland and Northern Ireland, and from a range of different sectors, including construction, hairdressing and beauty services, entertainment, transport, retail, agriculture, finance, and IT.

2.4. Interpretation of data

Qualitative research is illustrative, detailed and exploratory. It seeks to understand not only what people think and do but why this is the case. The volume and richness of the data generated allows for a detailed picture to be developed of the range and diversity of experiences, views and behaviours and this can be used to inform service improvements for a diverse range of users with varying needs and preferences.

The findings in this report are intended to provide insight into the experiences of a range of customers and agents. The 55 participants interviewed were chosen to take part due to having a mix of characteristics and experiences. By design, the research set out to capture rich and detailed understanding of different experiences, not to determine the prevalence of different experiences and views. Where the report indicates that ‘few’, ‘some’, or ‘many’ customers experienced or felt something, this is in relation to the research participants only. Findings cannot be considered representative of the Self-Employment Income Support Scheme applicant population or the tax agent population as a whole and should not be interpreted as generalisable to these populations.

3. Findings

This report presents qualitative findings about the customer experience of those involved in applying for the Self-Employment Income Support Scheme. It looks at awareness and understanding of the scheme and focuses on experiences of preparing for and making an application for the first time. It also explores post-application activities, the experience of making subsequent applications, contacting HMRC before and during the application, and any impact the experience of applying for the scheme had on perceptions of HMRC.

3.1. Customer types

Broadly, the interviews identified 4 different types of customer, based on their digital skills, attitudes and perceptions towards HMRC, and barriers to engagement with HMRC digital processes. These characteristics played an important role in customer engagement with the Self-Employment Income Support Scheme, and experiences of claiming a grant from the scheme.

This report will refer to these customer types in each section, aiming to provide an insight into their experiences and behaviour at each stage of the application process. The customer types were:

Engaged customers

These customers were highly engaged with the scheme from an early stage once it was announced. They were typically digitally confident and proactively sought information such as webinars and other online information about the scheme. Engaged customers felt there was no need for agent support as they were confident that they could complete the application successfully. This included being able to determine eligibility for themselves, as well as accurately estimating the amount they were likely to receive. These customers tended to hold positive perceptions of HMRC and were very confident about using digital services in the future.

Delegator customers

These customers did not proactively seek information, but rather waited for information to come to them (primarily from their agents). They often relied on agent support when dealing with HMRC and would have preferred their agent to have applied on their behalf or have as much input as possible with their application. Delegator customers tended to have indifferent perceptions of HMRC and did not feel more (or less) confident about using HMRC digital services in the future after claiming.

Apprehensive customers

With a mix of digital skills, apprehensive customers tended to use informal networks for information, such as talking to people in their industry, as well as WhatsApp and Facebook groups, to find out more about the scheme. They often received small levels of support from their agent (if they had one) and were often unsure about how much support they could receive from agents. They were apprehensive about applying, holding a perception that HMRC digital processes were likely to be complicated and time-consuming and pre-application, feared they would lack the tax knowledge and ability to navigate the application process. However, after finding applying to be much more straightforward and quicker than anticipated, they were more confident of using HMRC’s digital services in the future.

Unsupported customers

These customers tended to either have low levels of trust in their agent’s ability to support them, or their agent was unable to support them for some reason. They searched for information online but were often unsure where to look for the right information, or what information they could trust. They were usually able to determine their eligibility for the scheme, or were informed of this by HMRC, but struggled to work out how much they might be awarded and were unsure how the application process would go. They found the pre-application stage difficult but appreciated the relative straightforwardness of the application process. This led to them feeling more assured about using HMRC digital services in the future, although they might need more support when searching for information

It is worth noting that not all customers fell rigidly into one of the customer types, or possessed all of the characteristics and behaviours outlined in the typology. However, the typology provides a useful indication of likely mindsets, behaviours, attitudes and perceptions that was applicable to most research participants.

Synopsis of the 4 different customer types:

Engaged:

• digitally capable
• proactive in their information search
• do not seek agent support
• confident determining eligibility/making the application
• positive perceptions

Delegator:

• digitally capable
• passive in their information search
• high levels of agent support
• keen for agents to take the lead as much as possible
• indifferent perceptions of HMRC

Apprehensive:

• mix of digital skills
• nervous/apprehensive about the thought of applying themselves – due to unfamiliarity with HMRC processes
• unsure where to search online, use informal networks for information
• low levels of agent support
• positive perceptions of HMRC following the Self-Employment Income Support Scheme

Unsupported:

• mix of digital skills
• unconcerned about the thought of applying themselves
• search for information but not sure where to look and no use of informal networks for information support
• little/no support from an agent
• pre-application phase was found to be difficult but appreciated simplicity of applying
• indifferent perceptions of HMRC

3.2. Initial awareness and understanding of the scheme

This section explores experiences customers had when preparing to make their first Self-Employment Income Support Scheme application.

3.2.1. Initial awareness

Self-employed customers tended to have first heard about the Self-Employment Income Support Scheme via the government’s daily coronavirus briefings. Before this, customers had anticipated the announcement of the scheme due to the earlier launch of the Coronavirus Job Retention Scheme for employees and expected a similar scheme would become available to self-employed people.

Customers were generally confident of their likely eligibility for the Self-Employment Income Support Scheme upon hearing the eligibility criteria. Some also mentioned receiving communications from their agents telling them about the scheme and that they were likely to be eligible to apply. Other customers discussed proactively searching for information online, in particular using GOV.UK. This information was generally described as being easy to understand. Exceptions to this were Delegator and Unsupported customers, who found the information difficult to locate, or struggled to absorb it.

Some customers also used more informal sources to obtain information about the scheme. This included discussions with people working in the same sector, via groups on online messaging services, using these to help with queries around eligibility or signposting to further information. Use of informal sources was more prevalent amongst Apprehensive customers, particularly as they felt reassured having conversations with familiar people where they knew they would receive easy-to-understand guidance.

Similar to customers, agents also primarily used the daily government briefings and GOV.UK as their primary sources of information on the scheme. They also used industry-specific sources such as the Institute of Chartered Accountants in England and Wales (ICAEW) website.

Agents adopted different approaches to supporting their clients in the initial stages of the Self-Employment Income Support Scheme. Some took a more proactive approach, sending out information on eligibility and disseminating information from industry-specific websites, as they saw the scheme as an opportunity to develop client relationships. Other agents adopted a more reactive approach, responding to clients’ questions as and when they arose. Finally, some agents made the decision to not provide information for their clients, as they felt they could be overwhelmed with requests for support from clients if they did so, particularly if they were already providing businesses with support on Coronavirus Job Retention Scheme claims.

3.3. Preparing to make an application

This section explores the experiences customers had when preparing to claim a grant from the Self-Employment Income Support Scheme, and agents’ experiences of supporting them.

Some customers mentioned that they had been contacted by HMRC (via text, email or post) to notify them of the scheme. Those that were contacted by HMRC to inform them of their eligibility tended to value this contact. Although they did not necessarily expect to be contacted by HMRC, they felt reassured when they received the message to indicate they may be eligible. Those that did not receive any communication had not necessarily expected a communication from HMRC and therefore, this did not have a negative effect on them.

3.3.1. Determining Eligibility

The eligibility checker was an online tool that enabled customers to determine if they were eligible to apply for the Self-Employment Income Support Scheme. Use of the online eligibility checker was high amongst customers. They tended to proactively look for the eligibility checker themselves (particularly Engaged customers) or were directed to it by their agents (particularly Delegator customers). Some customers were invited to use the checker via email by HMRC or saw a link via a social media post by HMRC. Participants responded positively to the eligibility checker, as they found it straightforward to use and appreciated the speed at which it provided an indication of their eligibility. This was particularly valued by Apprehensive customers, who had expected the process to be more complicated. Whilst use of the eligibility checker was high amongst customers overall, Unsupported customers had difficulty either locating the eligibility checker online, or correctly inputting the required information.

Agents had often carried out high-level checks on their clients to determine their eligibility. This involved using their own calculations based on the accurate information they held on their clients. Agents reported feeling confident that they knew which of their clients would be eligible, although some also sent out emails with a link to the eligibility checker to every self-employed client to make sure they checked themselves.

Some agents reported requesting eligibility reviews from HMRC on behalf of their clients. This primarily occurred when clients were unsatisfied or frustrated at not being eligible or were not confident in their own ability to request an eligibility review and hoped their agents’ input would result in a different outcome. Agents reported carrying out reviews even when they were confident the decision on client eligibility would not be overturned, as they were keen to be seen to be supporting their clients throughout the process.

‘Some of my clients were badgering me for a [eligibility] review… I knew they wouldn’t be eligible but it’s easier to just do it… It shows you’re making that effort.’ Accountant

3.3.2. Calculating grant amount awarded

More engaged customers were able to determine the amount they were likely to be awarded with accuracy, as they were often more familiar with their tax affairs due to low agent use. However, others struggled to calculate how much they might be awarded ahead of their application. One cause of this was misinterpreting the term ‘profit’ for ‘turnover’ and attempting to calculate 80% of the latter and overestimating their grant amount. Some customers also reported underestimating the amount they were likely to receive, citing miscalculations on their own part. 


‘I tried to work out how much I get, but didn’t even come close, I was way off. I thought I’d get less, so at least I was pleasantly surprised.’ Apprehensive, digitally assisted

Agents found it easy to work out how much clients were likely to be awarded as they had all the relevant information to hand. Some agents were asked by customers to estimate the amount, but they tended to give rough estimates of this rather than exact figures, as they were wary clients could be disappointed if the amount was lower.

3.3.3. Access to the application

When preparing to make their application, some customers reported issues with using their Government Gateway login. This primarily occurred when an agent had previously used their own Gateway login for their clients (rather than the customer using their own), or when customers had not accessed the Government Gateway in some time and struggled to recall their login details.

Applicants from Northern Ireland were frustrated that Northern Irish identification cards, such as Irish passports and non-mainland UK driver licenses, were not accepted as identification for the application. This led them to call HMRC to rectify the issue and as a result the adviser completed their application over the phone. Another applicant mentioned a glitch whereby the eligibility checker recognised their details, but when they tried to apply, the Gateway did not recognise the same details. They were subsequently able to complete the application with an adviser on the phone. Customers who experienced issues reported that most issues had been fixed by their second application.

Despite Government Gateway access being outside of the application process, customers tended to view it as the start of their customer journey. Those that encountered access issues who were already apprehensive about making their application felt this added to their anxiety about making the application themselves.

3.4. Making an application

This section discusses customer experiences when making their first Self-Employment Income Support Scheme application.

Agents were able to support and advise self-employed clients applying for the scheme but were not able to claim the grant on their behalf. Some customers usually or always dealt with HMRC and Self Assessment without an agent and were not affected by this. Others, who used an agent for some or all their HMRC or Self Assessment dealings, were affected by this to some extent.

These customers had mixed feelings about making the application themselves, and this varied by customer type:

Engaged customers

These customers were confident about making the application without support, as they were familiar with HMRC processes and had accessed and understood information in the pre-application phase.

Delegator customers

These customers would have preferred their agent to make application on their behalf – as they had relied on agent support when dealing with HMRC in the past. Agents reported that some clients felt unhappy at having to apply themselves as they had become accustomed to agent support.

Apprehensive customers

These customers were not confident about having to apply themselves. They anticipated the process to be complicated and time-consuming, this was mainly due to their unfamiliarity with HMRC digital processes.

‘I was worried when I found out [about applying themselves] … Some people are terrified of spiders for no reason - I am terrified of dealing with official stuff, online or elsewhere.’ Apprehensive, digitally capable

Unsupported customers

These customers were unconcerned about applying themselves. They were unsure what to expect as they had accessed information pre-application with varying levels of success.

3.4.1. Making the application online

Overall, customers generally reported finding the application process to be simple and straightforward, in particular noting how user-friendly the interface was and that it was clear where they needed to input required information. Customers also understood what they were being asked to confirm at the beginning of the process (customers were asked to confirm that they traded in the 2019 to 2020 tax year, that they intended to continue trading in the 2020 to 2021 tax year, and that their business had been adversely affected by coronavirus). The perceived ease of the application process was particularly appreciated by Apprehensive customers who had been anxious before applying, due to their unfamiliarity with HMRC processes. Customers also noted how quick the online application process was, contrary to their preconception that applying would be time-consuming.

‘It [applying] was very easy, the declaration at the start couldn’t be any clearer… The questions were straightforward and not an awful lot of them. It took about 3 clicks – yes/no, yes/no, yes/no type of thing. As soon as I saw that, I thought this just couldn’t be more helpful for people.’ Apprehensive, digitally capable

Agents discussed providing varied levels of support to clients whilst they made their online application. Some agents initiated support for their clients at every stage of the application, including intensive support for their most apprehensive clients. This included setting up video/phone calls to guide clients through each step of the application process.

Other agents adopted a more reactive approach, responding to queries from clients who were unsure about an aspect of the application. Agents who took this approach said they had to be very responsive to help more apprehensive clients complete their applications. Some agents that had provided support in the pre-application phase took a step back at this point. They decided to maintain distance from supporting clients with the application, as they felt that because HMRC had specified that customers had to apply for the scheme themselves, they were explicitly not allowed to be involved with this aspect of claiming.

3.4.2. Digitally assisted/excluded customers

Some customers said that low digital confidence and internet access issues had hindered them whilst making their application. Where available, these customers relied on support from family, friends or agents to help them complete their application online. When such support avenues were not available, they contacted HMRC by phone. Published guidance explained that help was available by phone for this group.

Customers discussed feeling more comfortable speaking to an HMRC adviser rather than navigating the online application system themselves. Those that received support from an adviser were positive about their application experience, noting that advisers were often very understanding and helped to simplify the process as much as possible for them.

‘I don’t do anything online, I don’t have a website for my business, no social media, so I wasn’t too happy about applying online… then I couldn’t even access my Government Gateway and got panicked. I had to call HMRC, but the person I spoke to was lovely… it was painless.’ Apprehensive, digitally assisted

Case study: digitally assisted/excluded customers

Background:

A sheep and dairy farmer for the past 30 years who had always been self-employed.

Experience:

He relied heavily on his accountant to do anything online. Upon first hearing about the Self-Employment Income Support Scheme, he understood that he would need to complete his application online without his accountant’s help. He was worried about this due to his low online usage and very poor internet connection.

Challenge:

He initially felt like he would not apply due these concerns.

Result:

He was informed by another farmer that he could apply by telephone. He was able to call HMRC to complete his application and was very appreciative of the support he received from the HMRC adviser. He was particularly impressed by the speed at which he was able to complete his application and how easy the adviser made the process for him.

‘When I first heard about it [the scheme] I wasn’t too keen about applying online…I’d give myself a 3 out of 10 with online stuff, but when I heard that other farmers were applying by phone, I felt much better [about applying] … it only took about 10 minutes and the adviser was very considerate.’ Unsupported, digitally assisted

3.4.3. Grant amount calculations and reviews

Before submitting their claim for the scheme, customers were shown the amount they would receive. Customers tended to be reasonably confident this amount was accurate. Moreover, agents reported that clients rarely asked them to review the amount, indicating their clients were more or less happy with this.

Some customers mentioned that the amount did not match their expectations. In some instances, customers felt that they had made a mistake in their calculations due to a low understanding of the award process, or miscalculations when working out their likely award. However, some customers (6 research participants) felt their calculations were correct and they had been awarded less than expected, so they requested a review of the amount awarded.

Those that asked for a review were critical of the process. The review process was thought to take too long, particularly at a time where anxiety was high due to the financial strain placed on them by lockdown. Some customers also felt the process lacked transparency, as the email or letter that gave them the result of their appeal lacked an explanation of the process or the outcome. Additionally, those who telephoned HMRC to obtain more information felt they weren’t given any further insight into the result of the review.

Case study: amount review

Background

A self-employed mortgage and insurance broker who had been working 3 days a week. He set up as self-employed in the 2016 to 2017 financial year.

Experience

He received significantly less than he was expecting, as he did not think the calculation would include the losses made in his first year of trading.

Challenge

He asked for a review of the amount and received a letter which gave the same result. He felt this lacked an adequate explanation. He then contacted an HMRC adviser to ask why his losses were included in his grant amount calculations but was told there was nothing the adviser could do.

Result

He felt the review process was inflexible and lacked transparency. He understood the maths behind their grant amount awarded but would have liked an explanation as to why his losses were included. This left him frustrated with the application process as a whole.

‘It outlined the calculation and gave the same figure… there was no explanation… In no way did it answer my appeal or my query… I felt there was nowhere else for me to go and I felt the process lacked a human element of understanding.’ Engaged, digitally capable

3.5. Post-application activities and subsequent claims

Customers were satisfied with the post-application stage and were confident they had completed the Self-Employment Income Support Scheme application correctly. In particular, Apprehensive and Unsupported customers felt more confident post-application due to the straightforwardness of the application and the relatively small amount of information applicants had to enter during the process.

Customers were also pleased with the amount of time it took to receive their grant, which they remarked had exceeded their expectations. They were grateful for a prompt turnaround given the financial difficulties they were experiencing, with most noting that the scheme was their only source of income at that time. This helped alleviate anxiety about their financial situation.

‘I was confident that I’d made the application correctly and that I’d get the grant payment, there were no little tricks in the questions… they [HMRC] weren’t trying to deceive you in any way.’ Engaged, digitally capable

Ahead of making their application for the second grant, Apprehensive customers felt much less anxious. This was due to increased familiarity with the application process, and the positive experience they had with their first application, which had been much less complex and time-consuming than expected.

One customer who completed their first application over the phone with an adviser was nervous about making their second application online. This was principally due to their unfamiliarity with HMRC online services, and the fact that they rarely used the internet. They found however that the process was straightforward and surprisingly quick:

I psyched myself up and sat down with a coffee [to complete the application], by the time I had finished the application, the coffee was still piping hot… I was surprised at how quick and easy it all was.’ Apprehensive, digitally assisted

Customers who were confident when making their first application continued to find the process simple and straightforward for their second application. However, when making their second application, some customers were uncertain whether to confirm that their business had been adversely affected by coronavirus on or after 14 July 2020, as they were unsure if they would be able to resume work in the coming months. In such instances, customers confirmed this as they felt confident that their business would continue to be adversely affected enough to warrant support from the scheme.

3.6. Contact with HMRC

This section examines the experience of customers when contacting HMRC about their Self-Employment Income Support Scheme application.

Customers tended to contact HMRC in the early-to-mid stages of the application process. The main reasons cited for contacting HMRC were difficulties accessing the Government Gateway; uncertainty or unhappiness about an aspect of their application, such as the amount awarded; or digitally assisted/excluded customers who were anxious about making the application online called to make it over the phone. Post-application, customers discussed having no reason to contact HMRC during this part of the process, because the speed of payment meant they did not have the time to become anxious or question whether there was an issue.

Those that contacted HMRC were broadly positive about the support they received. In particular, they felt advisers were considerate and empathetic of the issues that customers were facing – especially at a time when applicants were feeling anxious about their financial future.

‘The adviser I spoke with was fantastic, I take my hat off she made it so simple, she asked the right questions at the right time, advised us about what we need, as simple as that.’ Apprehensive, digitally excluded

Some customers did express frustrations when contacting HMRC. Whilst they had experienced a wide range of waiting times to get through to an adviser by phone, with some mentioning it took as long 3 hours, customers were understanding about this, as they felt it must have been an exceptionally busy period for HMRC. Some that had dealt with multiple advisers said that they needed to repeat the details of their query to each adviser and felt the system could have been more ‘joined up’. Additionally, some of these customers mentioned that the standard of assistance they received varied depending on the adviser they spoke with.

3.7. Impact on perceptions of HMRC

This section explores the impact the experience of applying for the Self-Employment Income Support Scheme had on perceptions of HMRC.

The overall positivity that customers felt about the scheme and HMRC’s handling of the it did not always translate into an overall improvement in perceptions towards HMRC. Customers who held a positive view of HMRC before applying for the scheme generally said their application experience was in line with their expectations, based on previous positive experiences of HMRC. Those that held a more negative view of HMRC prior to applying generally reported that their overall perceptions did not change as a result of the experience of the application process. This was most prominent amongst older customers, or Delegator customers who felt unhappy at having to apply themselves rather than having their agent apply for them.

However, the most positive perceptual change was seen amongst Apprehensive customers. They had perceived HMRC processes to be cumbersome and complex but found their experience of the scheme to be simple and quick. They reported feeling more confident about using HMRC digital services in the future as a result of this. Additionally, those that received HMRC adviser support felt their perceptions of HMRC had improved due to their positive experience with the adviser.

‘I was hugely grateful for the support so that has to have a positive reflection on HMRC I guess, and even for a technophobe like me it [the application process] was easy to understand and easy to use so I think they did a good job.’ Apprehensive, digitally assisted

4. Conclusions

Customers were positive about their overall experience when applying for the Self-Employment Income Support Scheme, finding that it contrasted positively with their expectations. Most of all, participants were pleased with the proactivity and speed of action from HMRC, as well as the simplicity of the application process. This stemmed from 4 main aspects of their experience:

Proactive communications

On the whole participants felt that HMRC were proactive when informing customers that they may be eligible to apply. Customers discussed the time when the scheme was launched as being stressful as they were uncertain about the future of their business. Those that received a notification about the scheme appreciated receiving a communication from HMRC to let them know about the scheme and that they might be eligible. Those that were not contacted by HMRC were appreciative of how easy it was to determine their eligibility by using the online checker, which also went some way to alleviating the stress they felt at the time.

Simplicity of the application process

There was a sense that HMRC had made the application process as straightforward as possible for customers. This was exemplified by the relatively small amount of information customers had to enter, and the speed at which they could complete their application.

Speed of payment

Before making their application, there was an expectation amongst customers that the volume of claims would mean it would take some time to receive any money. For some, this expectation was also based on previous experiences of HMRC. This made customers feel anxious, as many had lost their only source of income. Therefore, they were delighted to receive the payment shortly after submitting a claim.

HMRC adviser support

Customers were very appreciative of the support they received when talking to a HMRC adviser on the phone. They felt advisers were helpful and understanding of the issues they were facing at the time.

Customers did have some ideas about how their experience could have been improved. Some customers felt HMRC could have emphasised the ease of the process at the outset and encouraged customers to feel more confident they did not need to use an agent as the process was simple and easy. Those who had requested a review of their grant amount expressed frustrations that the review process lacked a ‘human touch’ and could have done more to be transparent and provide more detailed explanation. It was also noted by some customers who contacted HMRC that there could be a more ‘joined up’ approach when customers were dealing with multiple advisers.

Agents suggested they should have been allowed to provide more input with clients who were less digitally confident. They found that assisting such clients by phone, or by video call, was much more time-consuming than claiming on their behalf. This particularly affected agents that were providing support related to the scheme for free.

Overall, customers reported a positive experience of applying for the Self-Employment Income Support Scheme and satisfaction with HMRC’s management of the application process. Apprehensive customers felt their experience of applying was positive, particularly given how anxious they were before making their application. Unsupported customers held similarly positive views on their experience, although they tended to be less anxious ahead of making their application. Delegator customers had mostly indifferent views on their experience, as they were typically detached from the process and relied more on support from agents at each stage. An outline of each customer type’s experience is outlined below.

The table below summarises the experience of each customer type at each stage of their Self-Employment Income Support Scheme application and highlights any change in their confidence as their application progressed:

Customer type	Initial phases	Pre-application	Making the application	Post application
Engaged	Confident of where to find the right information	Find it easy to determine eligibility and work out grant award	Quick and straight forward	Very confident about using HMRC digital services
Delegator	Rely heavily on agent support – need to be handed the right information	Need support to determine eligibility and work out grant award	Would prefer as much support as possible when applying	No change in confidence about using HMRC digital services
Apprehensive	Very nervous about making the application themselves – feel it will be stressful	Require emotional support but happy at ease of determining eligibility	Are happy to find the application is quick and straightforward	Increased confidence for some about using HMRC digital services
Unsupported	Uncertain about where to find information	Struggle to work out probable grant award	Find the application is relatively easy to complete	Increased confidence for some about using HMRC digital services