Research and analysis

Understanding the characteristics of unaffiliated tax agents

Research to explore the characteristics of unaffiliated tax agents (those agents who are not members of a professional body).

• From: HM Revenue & Customs
• Published: 30 November 2021

Documents

Understanding the characteristics of unaffiliated tax agents

Ref: HMRC research report 628

PDF, 630 KB, 47 pages

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Details

HM Revenue and Customs (HMRC) commissioned research to enhance their evidence base on paid tax agents who are not members of a professional body (unaffiliated tax agents). The research explored the characteristics of unaffiliated tax agents and the markets they serve.

It aimed to understand the professional standards that unaffiliated tax agents work to, the reasons why these agents do/ do not hold professional indemnity insurance, and attitudes towards professional body membership.

The research was conducted by Kantar UK Limited from November 2020 to February 2021 and consisted of:

• 301 Computer-Assisted Telephone Interviews (CATI)
• 35 qualitative depth interviews

Published 30 November 2021