Research and analysis

Capital Gains Tax: pre-pilot evaluation

Research exploring the impact of Capital Gains Tax pre-pilot letters on customer behaviour.

Documents

Capital Gains Tax pre-pilot evaluation

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Details

This research report contains findings from a small-scale qualitative evaluation sought to complement HM Revenue and Customs’ quantitative analysis by providing greater depth of understanding in relation to Capital Gains Tax (CGT) communications. Specifically the evaluation aimed to explore the impact of the pilot letters on customer experiences and behaviour, as well as to inform the main CGT pilot.

Published 7 December 2012