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.
No 150 - Views on eligibility for tax credits and Child Benefit and any stigma associated with claiming these (PDF 115K)The aim of this report is to explore customers’ views about how levels of income should affect eligibility for tax credits and Child Benefit. This report is based on analysis of survey data collected as part of the Panel Study of Tax Credits and Child Benefit customers.
No 149 - Risk factors of error in the tax credits process (PDF 203K)The focus of this report is the risk factors of introducing errors in the tax credits process. This report presents findings from the 2009 Panel Study of Tax Credits and Child Benefit customers.
No 148 - Tax credits renewals (PDF 622K)This report focuses on people’s experiences with the renewals process of tax credits. It is based on analysis of survey data collected as part of the 2009 Panel Study of Tax Credits and Child Benefit Customers, an HMRC survey carried out by the National Centre for Social Research.
No 147 - Experience of using childcare and claiming the childcare element of Working Tax Credit (PDF 156) This report presents research findings on the childcare element of Working Tax Credit. The material is mostly drawn from the 2009 Panel Study of Tax Credits and Child Benefit Customers and covers the use of childcare by recipients of tax credits, the take-up of the childcare element, recipients' experience of managing their childcare element claim and the risk factors of getting an incorrect entitlement to the childcare element.
No 146 - Customers' experience of the Tax Credits Helpline (PDF 230K) This report presents findings on tax credits recipients' experience and views of the Tax Credits Helpline. It is based on analysis of survey data collected as part of the Panel Study of Tax Credits and Child Benefit Customers, an HMRC survey carried out by the National Centre for Social Research.
No 145 - Financial support from tax credits at the beginning of the economic downturn in 2008-9 (PDF 162K) This report is focused on changes in the financial situation of tax credit recipients during the period between the beginning of the economic downturn of 2008 and summer 2009. It explores how tax credits recipients managed financially during this period and whether the economic downturn led to any changes in their behaviour. Findings are presented from the Panel Study of Tax credits and Child Benefit Customers, an HMRC survey carried out by the National Centre for Social Research.
No 144 - Take-up of tax credits (PDF 118K)Not all households who are eligible to claim tax credits actually claim them. This report draws on evidence from questions exploring why some eligible households do not claim tax credits asked on two omnibus surveys, and on the 2009 Panel Study of Tax Credits and Child Benefit Customers, an HMRC survey carried out by the National Centre for Social Research.
No 143 - The Child Trust Fund - wave two evaluation (PDF2.2MB) Appendices to the Child Trust Fund -findings from the wave two evaluation (PDF 833K)An evaluation of the Child Trust Fund to explore perceptions of its delivery and examine whether there was evidence of early impacts of the initiative in terms of parent and guardian attitudes and behaviour towards saving for children.
No 142 - 2010 Large Business Panel Survey Publication of the 2010 survey with large businesses (Large Business Panel Survey) which presents findings of independent research commissioned by HMRC exploring large business customers' experience of HMRC.
No 141 - Research on the Regional Employer National Insurance contributions (NICs) Holiday (PDF 194K)This research considered the operation of the Regional Employer NICs Holiday Scheme over the first six months seeking the views and opinions from potentially eligible businesses and their agents.
