Research and analysis

Understanding VAT debt and how customers manage debt

Qualitative research to better understand attitudes towards VAT debt among businesses.

From:
HM Revenue & Customs
Published
14 September 2023

Documents

Understanding VAT debt and how customers manage debt

Ref: HMRC Research report number 724

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Details

HMRC commissioned an independent research agency, Ipsos, to undertake qualitative research with micro and small businesses.

Ipsos conducted 43 interviews between April and June 2022 with businesses either currently in VAT debt or businesses that had paid off their VAT debt in the last 24 months. The research aimed to understand:

  • the ways in which businesses manage their VAT processes and payments
  • the factors and behaviours driving VAT debt
  • business’ experiences and attitudes towards VAT debt
  • support and communication needs around VAT debt

Updates to this page

Published 14 September 2023

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