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HM Revenue and Customs (HMRC) commissioned Ipsos MORI to undertake research on the Museums and Galleries Tax Relief (MGTR).
The HMRC research programme supports and provides evidence for how we make and evaluate our policies.
Research to gain insight into customers’ and tax agents’ knowledge and perceptions of specific areas of the statutory review process, to inform future improvements.
This report evaluates the additional tax revenue that has been generated when businesses have joined Making Tax Digital for VAT
Research into the long-term effects of the off-payroll working rules reform on public sector organisations.
Research exploring the ongoing customer impact of record-keeping behaviour change in response to Making Tax Digital for VAT in the second year of mandation.
Research to explore whether perceptions of Tax-Free Childcare, including the name itself, are a barrier to take-up, and whether alternative names might improve take-up.
Research to explore the barriers to take-up of Tax-Free Childcare, understand the extent to which these barriers are interrelated and identify any changes since the initial wave.
HMRC carried out 2 surveys in June and July 2021 to understand how COVID-19 had impacted Tax-Free Childcare customers use of formal childcare and whether it would continue to do so.
HMRC-commissioned research explored letting agents’ experiences of operating the Non-Resident Landlord Scheme.
A technical note from HMRC setting out what the tax gap and compliance yield are and how they are related.
This report estimates the extent to which Scottish taxpayers changed their taxable income as a result of the Scottish Government’s introduction of the five-band system for Scottish Income Tax in tax year 2018 to 2019.
Qualitative research exploring the behaviours and decision-making processes of businesses with regard to their research and development activity.
Research to explore the characteristics of unaffiliated tax agents (those agents who are not members of a professional body).
The framework sets out HMRC's evaluation approach and how it fits with wider government best practice.
This report evaluates the impact of Stamp Duty Land Tax (SDLT) on commercial transactions.
This sought to understand small business perceptions of tax administration burden and identify strategies to improve the overall customer experience.
This report describes the main findings from HMRC's annual stakeholder research.
This report describes the main findings from the department's 2020 customer survey.
Qualitative research exploring the motivations and experiences of customers using High Volume Agents to claim tax rebates
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