Late Payment of Tax: Motivations and Sanctions

Ipsos MORI was commissioned this year by HMRC to undertake qualitative research with customers that had been in tax debt during the past two years. The aim of the project was to develop a better understanding of late paying customers and the effect of different enforcement and support regimes. The report Late Payment of Tax: Motivations and Sanctions can be viewed on our website

This response explains how HMRC has already started to take on board the outcome of this research and has used the findings to inform the Review of Powers work into debt, penalties and interest, which recently published more detailed consultations providing proposed policy and legislative change