Research and analysis

Small Business and Choice

A qualitative study to understand views on choice in the tax system.

From:
HM Revenue & Customs
Published
15 July 2015

Documents

Small Business and Choice

Ref: HMRC Research Report 377

PDF, 259 KB, 12 pages

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Details

Research was carried out to understand:

  • business views on models for offering choice within approaches to managing their tax affairs and the potential impact of this on small businesses
  • business awareness of specific simplification measures including: cash basis, simplified expenses and three line accounts for self assessment; and flat rate, cash accounting and annual accounting schemes for VAT
  • how best to present/communicate simplification measures so that the businesses can choose the most appropriate measures, and what support they would need to do so

50 depth interviews were undertaken with small business in March 2015. This has helped us to understand better how to make managing tax easier, quicker and simpler for small business customers.

Updates to this page

Published 15 July 2015

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