This section contains research published by Analysis, HM Revenue & Customs (HMRC). Analysis is a multi-disciplinary group comprising social researchers, economists, operational researchers and statisticians. The department's research programme is aimed at supporting evidence-based policy making and its evaluation of the impact of implemented policies, as well as supporting its day to day business.
Research stimulus materials RR110 tax credits income work and hours (PDF 2MB)Customers receiving tax credits have to give HMRC up-to-date details of their income, working status and hours. Customers tended to have greater difficulties giving accurate information on income, working status and hours worked when they had complex working arrangements, multiple or temporary employment, English as their second language or they had recently experienced a significant change in household composition.
No. 109 - Tax credits and reporting changes in household composition (PDF 244K)A qualitative study to explore tax credits customers' awareness of their responsibility to declare a new partner to HMRC, their understanding of how HMRC defines a partnership, and the triggers and barriers associated with reporting a change in household composition.
No. 108 - HM Revenue & Customs Customer Survey 2008-2010 (PDF 304K)Report of the HMRC Customer Survey results 2008-10.
No. 107 - An evaluation of research and development tax credits (PDF 318K)This report summarises the findings of a suite of studies, undertaken or commissioned by HMRC to inform an evaluation of the research and development (R&D) tax credit schemes introduced since April 2000.
No. 106 - Evaluating the Construction Industry Scheme (PDF 638K) Research report looking at various aspects of the new Construction Industry Scheme.
No.105 - Publishing the names of serious defaulters (PDF 75K) Key findings from HMRC research to help understand customers reaction to the policy of publishing details of tax defaulters.
No.104 - Review of rewritten Income Tax legislation (PDF 690K) Qualitative research with a range of tax professionals to ascertain whether the Tax Law Rewrite Project has made the legislation easier to use.
No. 103 - HMRC compliance costs and commercial impact of December 2008 VAT rate change (PDF 1.5MB) ORC International was commissioned to undertake research with businesses and trade associations to explore the compliance burden and commercial impact of the VAT rate change.
No. 102 - 2009 Large Business Customer Survey
The publication of the 2009 Large Business Customer Survey results and Public Bodies Customer Research. This consists of two reports presenting findings of independent research commissioned by HMRC exploring large business customers' experience of their relationship with HMRC.
No. 101 - Qualitative research into businesses'
R&D decision making processes (PDF 637K)
Report to explore the role of UK public support in businesses' R&D decision-making processes and to identify the effects of two state sponsored research incentives, R&D tax reliefs and grants for R&D, on businesses' behaviour.