Individuals, Small Businesses and Agents Customer Survey 2023
Report of HMRC's 2023 customer surveys summarises feedback from individuals, small businesses and agents about tax services, digital access, contact channels and barriers to compliance.
Government research
Evaluations, survey work, qualitative studies and impact assessments commissioned by UK government departments — separated out from the news, and attributed to the agency that carried out the work.
Agents, Small and Mid-Sized Businesses Customer Survey 2025
The 2025 Agents, Small and Mid‑Sized Businesses Customer Survey reports HMRC's main findings on agents' and SMEs' experiences of tax services, compliance processes and departmental engagement.
Individuals, Small Businesses and Agents customer survey 2022
Results of HMRC's 2022 customer survey outline feedback from individuals, small businesses and agents on service quality, digital and phone contact, satisfaction trends and areas for improvement compared with prior years.
Individuals, Small Businesses and Agents customer survey 2021
Findings from HMRC's 2021 customer survey summarise experiences of individuals, small businesses and tax agents with HMRC services, reporting levels of satisfaction, contact channels used and key issues encountered during interactions in 2021.
Individuals Customer Experience and Perceptions Survey 2025
Reports main findings from HMRC’s 2025 Individuals Customer Experience and Perceptions Survey, summarising taxpayers’ satisfaction, service issues, and views on HMRC interaction and fairness of tax administration.
The Large Business Customer Survey 2025
Presents findings from the 2025 survey of large businesses on experiences with HMRC, covering tax administration, perceptions of policy implementation and broader factors shaping large firms’ attitudes towards tax compliance and engagement.
HMRC Cultural Tax Relief Evaluation
Evaluates Cultural Tax Reliefs—including Theatre, Orchestra and Museums and Galleries Exhibition Relief—examining their design, uptake, fiscal costs and effects on cultural organisations' income and activity to assess policy effectiveness.
Understanding customers’ views on tax adviser authorisation
Quantitative research asking customers about the current tax adviser authorisation process and reactions to possible changes, aiming to understand client perspectives on authorisation, confidence and potential barriers.
Impact of Penalty Reform on VAT Registered Businesses
Surveys 1,202 VAT-registered businesses about the new points-based late submission system and revised late-payment penalties, reporting awareness, perceived fairness and intended behavioural responses to the penalty reforms.
Customs Administrative Burden Wave 2
Research with a sample of traders and intermediary declarants assessing the administrative burden of completing customs processes, identifying pain points in paperwork, time costs and interactions with customs systems.
Traders and Intermediaries Panel Research Summary Report 2025
Summary of panel research with UK traders and intermediaries on experiences of completing customs declarations and using HMRC systems, tracking ongoing service issues and user interactions over time.
Effectiveness of Penalty Suspension
Explores experiences of individuals and small businesses who received tax penalties or penalty suspensions, focusing on customer perspectives of the process and impacts of enforcement actions.
Self Assessment campaign tracking research 2023 to 2024
Quantitative research with unrepresented Self Assessment customers assesses how effective HMRC’s 2023–24 advertising campaign was at reaching and influencing behaviour among taxpayers who do not use agents.
Understanding evasion in small businesses
Qualitative interviews examine suspected tax-evasion behaviours in small businesses, exploring how and why proprietors might under-report income, mischaracterise expenses or use non-compliant practices, and the contextual factors that influence those decisions.
Digital Channel Shift Campaign Evaluation 2024 to 2025
Evaluation of the 2024–25 Digital Channel Shift advertising campaign assesses whether the campaign drove taxpayers towards HMRC’s digital services, measuring campaign effectiveness, behaviour change and uptake of digital channels.
Self Assessment Campaign Tracking 2024 to 2025 report
Quantitative tracking of Self Assessment customers across 2024–25 measures taxpayer awareness, compliance intentions and responses to HMRC communications, using structured data collection from Self Assessment filers to assess campaign reach and effects.