Research and analysis

Researching the drivers of tax compliance behaviour among the wealthy, and ways to improve it

Research into the behaviours and drivers of tax compliance for wealthy people to improve HMRC's understanding of this group.

From:
HM Revenue & Customs
Published
29 April 2019

Documents

Researching the drivers of tax compliance behaviour among the wealthy and ways to improve it

Ref: HMRC Research Report 537

PDF, 512 KB, 20 pages

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Details

This research aimed to understand:

  • how wealthy people see themselves
  • what shapes their behaviour
  • how they plan and structure their tax affairs
  • how they view tax avoidance and evasion
  • how HMRC could encourage voluntary compliance

The research involved 42 qualitative interviews: 32 interviews with wealthy people and 10 with tax agents for wealthy people.

Updates to this page

Published 29 April 2019

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