This section contains archived research reports published by Analysis, HM Revenue & Customs (HMRC).
No.100 - Decision making and Intangible Assets (PDF 254K) Research report to explore the role of the UK Intangible Assets tax regime in businesses' decisions about the creation, acquisition, maintenance and location of Intangible Assets.
No. 99 - A longitudinal business panel feasibility study for HMRC (PDF 76K) Publication of a paper which sets out a proposed design for a longitudinal business panel survey based on consultation with HMRC stakeholders and other organisations, as well as a literature review of relevant surveys.
No. 98 - Methodological review of research with Large Businesses: stage two (PDF 345K) Publication of stage two of the Large Business methodology review. This involved qualitative research among large businesses and Ipsos MORI interviewers and recruiters to gain a fuller understanding of large businesses' perceptions towards participation in government sponsored research.
No. 95 - HMRC Customer service survey results (PDF 196K) The publication of HMRC's annual customer service survey (CSS) 2007 results.
No. 94 - Executive summary on direct payment schemes for disabled customers employing carers (PDF 16K) Summary of research to identify problems and recognise barriers to correctly running a PAYE scheme for employed carers.
No. 93 - Executive summary on disabled customer's research (PDF 17K) Summary of research to identify service gaps and recognise barriers preventing disabled customers from interacting fully with HMRC.
No. 92 - Individuals prioritisation: an investigation into segmentation of the individuals customer base (PDF 208K) Summary of research which grouped the UK adult (aged 16 plus) population into individual customer segments by attitude and behaviour towards compliance.
No. 91 - Gift Aid donor research: exploring options for reforming higher-rate relief. a report for HM Revenue & Customs and HM Treasury (PDF 452K) HMRC, on behalf of HM Treasury, commissioned independent research to explore the possible effect on charitable donations of redirecting Gift Aid higher-rate tax relief from donors to charities. This research was undertaken by Warwick and Bristol universities.
No. 90 - Customer perceptions of tax compliance checks (PDF 311K) Ipsos MORI was commissioned by HMRC in October 2008 to undertake qualitative research with customers who had been the subject of a recent compliance check. The report identifies key drivers of customer satisfaction and includes findings on how customers would improve the compliance intervention process.
No. 89 Extended clearances evaluation Evaluation conducted by British Marketing Research Board (BMRB) on behalf of HMRC on the Non statutory business clearance service introduced in April 2008.
No. 88 - Publication of research by NIESR into modelling life-cycle savings behaviour (NIESR website) (Opens new window) The paper, "A Structural Dynamic Micro-Simulation Model for Policy Analysis", reports on a new model of long-term savings developed by National Institute of Economic and Social Research (NIESR) for HMRC and the Department of Work & Pensions. The research presents a detailed analysis of how changes in taxation and state benefits may affect household saving decisions within a life-cycle framework. Using the model they have developed along with detailed cross-sectional data on UK households, NIESR present results that include a number of interesting policy simulations. These include scenarios that illustrate the dynamic effects of a new low-cost pension scheme, changes in marginal rates of Income Tax, and increased life expectancy.
No. 87 - Evaluation of the review of links with large business Publication of an evaluation of the impact of changes implemented following the 2006 review of links with large business. These are two reports which present findings of independent research commissioned by HMRC exploring large business customers' experience of their relationship with HMRC and priority areas for improvement.
No. 86 - Triggers and barriers to the take-up of Working Tax Credit among those without dependent children (PDF 397K) HMRC commissioned independent research to explore the reasons for the low take-up of Working Tax Credit (WTC) amongst those without dependent children. Qualitative interviews were carried out with claimants and eligible non-claimants. There were clear differences between these two groups which could influence their take-up of tax credits. Triggers and barriers to claiming WTC were identified along with strategies for encouraging the take-up of WTC.
No. 85 - Cognitive testing to investigate customers' understanding of processes relating to the childcare element of Working Tax Credit (WTC) (PDF 956K) HMRC commissioned independent research to explore the specific issues faced by claimants of the childcare element of WTC when making their initial claim and in updating any changes in childcare costs to their on-going awards. Cognitive testing with claimants revealed that providing the required information was not as straightforward as claimants perceived it to be. The use of current guidance was explored; suggestions for improvements to the claim form and ways to assist customers with making a claim were also identified.
No. 84 - A qualitative investigation of the childcare element of Working Tax Credit (PDF 313K) HMRC commissioned independent research to explore claimants' knowledge and understanding of the childcare element (CCE) of Working Tax Credit (WTC) and the role the CCE plays in decisions relating to work and childcare. Qualitative interviews were carried out with recipients of CCE. The research explored the experience of claiming CCE. The impact that CCE had on ability to work, working patterns and choice of formal over informal childcare were also considered.
No. 83 - Research to explore tax credits claimants' experiences of the assisted claims pilots: levels 2 and 3 summary report (PDF 359K) HMRC commissioned independent research in 2008 to explore the views and experiences of the customers who took part in a pilot designed to help customers claiming tax credits for the first time. In total, six levels of assistance were offered on the pilot. This report outlines findings from research on two of the six levels - level 2 where customers were invited to call HMRC back once they received the claim form and level 3 where HMRC arranged to call customers back when they had received the claim form. Two groups of customers were included in the research - those who were offered the pilot process and those from a 'control' group. Overall, customers from both the 'pilot' and 'control' groups expressed positive views on the pilot process.
No. 82 - Qualitative research on tax credits customers' experience and views of the health check pilot (PDF 572K) In 2008, HMRC piloted a process whereby it contacted customers proactively in order to carry out a 'health check' on their award details. This report contains the findings of qualitative research HMRC commissioned as part of the evaluation of the pilot. Overall, customers had a positive experience of the pilot. However, they generally felt that there would be little change in their behaviour regarding notifying HMRC of changes in circumstances.
No. 81 - Claimants' experiences of the tax credits Reach out Renewals pilot (PDF 270K) In August 2007, HMRC piloted the Reach out Renewals service improvement module to help claimants renew their award on the telephone. HMRC commissioned independent research to find out about claimants' experience of the pilot and about their understanding of the tax credits renewal process in general. Overall, claimants were very positive about participating in the Reach out Renewals pilot, and were pleased with the customer handling by the HMRC contact centre advisors.
No. 80 - Claimants' experiences of aligned tax credit and Child Benefit service relating to reporting education status (PDF 395K) Claimants of tax credits and Child Benefit who have a child aged 16 or over have to report changes in the young person's educational status separately to both the tax credits and Child Benefit helplines. In 2007, HMRC piloted an aligned process designed to offer claimants the opportunity to update the information on their child's education status held on the tax credits and Child Benefit records during one single telephone call. This report presents the findings of the independent qualitative research HMRC commissioned to explore claimants' experiences and views of the aligned process. Claimants' views of the alignment of other Child Benefit and tax credits processes were also explored in the study.
No. 79 - Claimants' experiences and views of aligning Child Tax Credit and Child Benefit notification processes for births and their wider views of alignment and data sharing (PDF 420K) Claimants of tax credits and Child Benefit have to report the birth of a new baby to both the tax credits and Child Benefit helplines. In 2007, HMRC piloted an aligned process which offered claimants the opportunity to report the new birth to both the Child Benefit and tax credits systems in one telephone call. This report presents the findings of independent qualitative research HMRC commissioned to explore the experiences and views of both the aligned and non-aligned processes of reporting the birth of a new baby. The extent to which claimants would like to see an aligned service extended to other changes of circumstances was also explored in the study.
No. 78 - Tax credits and household break-ups (PDF 791K) In 2007 HMRC piloted a simplified process for handling the application of tax credits claims from customers who have had household break up. This report details the findings of the qualitative research HMRC commissioned as part of the evaluation of the pilot. The research included two groups of customers, those who experienced the pilot process and those from a 'control' group whose claims were processed using the then existing process. Overall, the pilot process was viewed positively by customers from both the pilot and 'control' groups but some minor negative aspects were also highlighted.
No. 74 - First time experiences of business growth points Research to explore how business owners interact with HMRC when undertaking a business task for the first time. The research examined interactions at four stages: new business, new employer, change of legal status and VAT.
No. 69 - Two person partnerships: administrative burdens for tax compliance Research to explore the potential impact on two-person partnerships of removing the obligation to provide a Partnership Tax Return. The research consisted of 42 qualitative in-depth interviews with two-person partnerships and agents.
No. 61 - The customer experience of online filing (PDF 321K) Research to provide a detailed understanding of customer use, or otherwise, of HMRC's online transactions across VAT, Corporation Tax, Self Assessment and PAYE (Pay As You Earn). The work looks at the barriers to online filing, strategies for overcoming these barriers and the key issues contributing to customer satisfaction.
No. 53 - Exploring claimants' understanding of the tax credits system and the process of reporting changes of circumstance (PDF 1.1MB) Claimants understood the purpose of the tax credits renewals process and were generally aware of what they needed to do to renew their claim. Whether claimants renewed on time, just in time or late were related to the claimants' reliance on tax credits as well as their financial management style and organisational skills.
No. 52 - Claimants' understanding and experience of the tax credits renewal process Claimants understood the purpose of the tax credits renewals process and were generally aware of what they needed to do to renew their claim. Whether claimants renewed on time, just in time or late were related to the claimants' reliance on tax credits as well as their financial management style and organisational skills.
No. 49 - Exploring the key influences on the tax credits claimant population (PDF 6.46K) HMRC commissioned independent research to explore the experiences and attitudes of a wide range of tax credits claimants in order to determine whether it was possible to group claimants by shared experiences and behaviours to tailor services in a more sensitive way.
No. 48 - Research to explore the feasibility of collecting in-year estimates of income from tax credits claimants HMRC commissioned independent research to investigate how willing and able tax credits recipients were to provide an estimate of their household income prior to receiving their P60s at the end of the tax year, and how accurate this estimate was.
No. 47 - The Disability Element of Working Tax Credit (PDF 515K) HMRC commissioned independent research to examine the experiences and characteristics of people who receive, or are eligible to receive, the disability element of Working Tax Credit (WTC).
No. 46 - evaluation of the redesigned main tax return (PDF 368K) HMRC commissioned an independent research organisation to evaluate the impact of the redesigned main tax return pilot on customer experience. The work intends to inform and support HMRC's implementation of the redesigned main tax return on a national basis.
No. 33 - Tax-advantaged employee share schemes: analysis of productivity effect An econometric analysis of the impact of tax-advantaged share schemes on UK company performance. The research focuses on the impact of Approved Profit Sharing (APS), Save As You Earn (SAYE), and Company/Discretionary Share Option Plan (CSOP/DSOP) schemes.
No. 32 - The relationship between HM Revenue & Customs, its customers and the voluntary and community sector (PDF 333K) HMRC commissioned an independent research organisation to provide an insight into how and why a sector of its customer base use VCS organisations as a means of accessing HMRC services. The work intends to inform and support HMRC to deliver best practice models in working with and through the VCS to deliver efficient and socially inclusive public services.
No. 28 - The customer experience of the re-engineering compliance pilots (PDF 1.5MB)
No. 21 - payments and filing behaviour of new taxpayers
No. 14 - Analysis of the impact of the tax system on the cash flow of small businesses: a report for HMRC (PDF 2.2MB)
This report presents evidence on the effects of the timing of taxation payments on the cash flow of small firms. Specifically, it seeks to examine the effects of the timing of taxation payments, both negative and positive, on cash flow; identify which particular types of businesses are affected; the effects of taxation according to different types of taxation (VAT, Corporation Tax, PAYE/NICs, personal taxation); and the take-up of Government initiatives related to taxation payments.
No. 12 - Research and Development tax credits survey