Research and analysis

Exploring views of business reporting errors to support Making Tax Digital upstream compliance

This research aimed to expand and develop HMRC’s understanding of factors underlying errors in record keeping.

• From: HM Revenue & Customs
• Published: 19 March 2020

Documents

Exploring views of business reporting errors to support Making Tax Digital upstream compliance: VAT and Corporation Tax errors

Ref: HMRC Research Report 578

PDF, 464 KB, 23 pages

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Details

This research aimed to expand and develop HMRC’s understanding of factors underlying errors in record keeping by exploring business reporting behaviours from the perspective of business owners and their agents.

The research also helped identify where intervention is needed to help businesses avoid errors.

Phase 1 consisted of 29 in-depth interviews with businesses with VAT and Corporation Tax liabilities between February and April 2017. Phase 2 consisted of 27 in-depth interviews with agents who represented small and mid-sized businesses with the same liabilities, between February and March 2018.

Published 19 March 2020