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Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
HM Revenue and Customs (HMRC) tables relating to measuring tax gaps.
Research which investigated the scale of individuals involved in the Hidden Economy
1. Introduction The Hidden Economy is defined as economic activities which…
Research into contractors’ awareness, uptake and perceptions of potential tax avoidance schemes.
Research to improve understanding of wealth managers, UK goods importers and freight forwarders who might be at risk of facilitating or enabling tax evasion and avoidance
Research to understand attitudes towards and motivations for electronic sales suppression (ESS) among businesses and electronic point of sale (EPOS) industry stakeholders.
This research explored the experiences of tax avoidance scheme users.
This research explored the role of tax advisers and agents in the tax avoidance market.
This research explored the experiences of contractors in the avoidance market.
Ready reckoner of appropriate percentage for calculating car benefit charge.
HM Treasury has published a report on time limits in the tax system and the charge on disguised remuneration loans.
Research to enhance HMRC’s understanding of the impact of the commencement of the corporate criminal offences introduced in the Criminal Finances Act 2017.
This report sets out how HM Revenue and Customs measures the yield from Diverted Profits Tax.
HM Revenue and Customs statistics relating to tobacco tax gap estimates (tax year 2012 to 2013 to tax year 2016 to 2017).
Qualitative study investigating the behaviours and characteristics of small and mid-sized businesses who engage in tax evasion.
This report presents findings from qualitative research designed to gain further insight into the offshore investment market.
This research helps HMRC understand how it is performing and engaging with stakeholders and where it can make improvements.
Research into large businesses' experiences of dealing with HMRC, their views on the administration of tax policy and wider influences on their attitudes to tax.
Error and fraud in the tax credits system.
Research to understand the behaviours of customers indebted to HMRC.
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