Research and analysis

The use of High Volume Agents to claim tax rebates

Qualitative research exploring the motivations and experiences of customers using High Volume Agents to claim tax rebates

Documents

The use of High Volume Agents to claim tax rebates

Details

HM Revenue and Customs’ (HMRC) customers use High Volume Agents (HVAs) to claim tax reliefs such as employment related expenses and Marriage Allowance. HVAs are private companies that deal with large numbers of clients and make requests for repayments, or submit returns that generate repayments, on the customer’s behalf.

HVAs often charge a fee and specify certain terms and conditions. Customers also have the option of making a claim directly to HMRC, without incurring fees.

The qualitative research, carried out by Kantar Public, included 30 in-depth interviews with customers who had used a High Volume Agent to claim tax relief. It provides new insights into:

  • the experiences of customers who had made a claim in this way
  • their motivations for using a High Volume Agent
  • and their understanding of the claims process and the options available to them

Updates to this page

Published 3 November 2021

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