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 170: VAT step-by-step guide and demonstrator (PDF 76K) This report presents the qualitative research commissioned by HMRC to ensure these tools met the needs of VAT customers (both new and existing).
No 169: Self Assessment Online (PDF 139K) This report presents the research commissioned by HMRC to evaluate the guidance materials.
No 168: Developing guidance for new VAT traders (PDF 84K) This report presents the research commissioned by HMRC to explore the most effective way of providing future guidance for new VAT traders.
No 167: Going online: unrepresented Corporation Tax customers (PDF 112K) This report presents the research commissioned by HMRC to explore unrepresented customers’ attitudes and barriers to online filing.
No 166: VAT leaflet testing (PDF 67K) This report presents the qualitative research commissioned by HMRC to optimise communications about VAT changes.
No 165: Going Online: VAT & PAYE concept testing (PDF 113K) This report presents the qualitative research commissioned by HMRC to explore reactions of small PAYE and VAT customers to communication and support concepts.
No 164: Going online: VAT and PAYE concept testing (PDF 74K) This report presents the qualitative research commissioned by HMRC to test the concept among small VAT traders and small employers from the specific segments addressed in the report.
No 163: Going online: small VAT traders and employers (PDF 73K) This report presents the research commissioned by HMRC to segment small VAT traders and employers in terms of their attitudes and behaviour towards online filing of tax returns.
No 162: Awareness of 2009 online filing requirements amongst medium and large employers (PDF 67K) This report presents the research commissioned by HMRC to measure the levels of awareness among employers of 50+ employees.
No 161: Guidance to help Self Assessment customers move online (PDF 70K)This report presents the research commissioned by HMRC to identify customers’ use of the guide, its value to customers filing online for the first time, and any necessary improvements.