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This report explores the early experiences of businesses impacted by the reforms to VAT penalties introduced from 1 January 2023.
1. Executive summary From 1 January 2023, HM Revenue and Customs (HMRC)鈥�
Mixed methods research exploring business decision-making around VAT repayment methods.
Mixed methods research exploring business decision-making around VAT鈥�
Qualitative research with customs intermediaries and carriers in Great Britain.
Qualitative research with customs intermediaries and carriers in Great鈥�
Qualitative research with traders and intermediaries to understand their views on the impact of border checks.
HMRC commissioned IFF Research to conduct quantitative research into non-UK residents who had purchased property in the UK.
Research explored UK businesses鈥� experiences of the VAT Flat Rate Scheme.
Findings from an evaluation of the Cycle to Work Scheme commissioned by HMRC, with complementary economic analysis of the scheme.
Research into the Research and Development (R&D) tax relief for small and medium-sized enterprises (SME), R&D expenditure credit (RDEC) and Patent Box.
Research exploring the impact of COVID-19 on businesses.
Research which explored the drivers and deterrents for Self Assessment customers making inaccurate repayment claims.
皇冠体育app primary aim of this qualitative research was to gain a better understanding of the growth journeys of the 'upper end' of small and mid-sized businesses.
Tax Basis Periods Reform: Qualitative research on existing rules and response to reform
Qualitative and quantitative research with small and medium-sized enterprises and tax agents to understand experiences of managing Corporation Tax.
HMRC commissioned Ipsos to undertake qualitative research with those who held a Lifetime ISA and those who were eligible for an account but did not hold one.
Information about the Datalab, which allows approved researchers from contracted institutions to access de-identified data in an on-site secure environment.
Counts of Ukrainian nationals in employment by age, gender and region in UK, England, Scotland, Wales and Northern Ireland.
A final evaluation report summarising the main evidence and conclusions of HMRC鈥檚 impact evaluation of Making Tax Digital for VAT.
This report estimates the wider economic benefit of Making Tax Digital for VAT, beyond any requirements to meet tax obligations.
Research exploring the extent to which Making Tax Digital for VAT is achieving its objectives of reducing scope for error and making it easier to get tax right.
Qualitative research exploring ways of improving HMRC communications relating to Making Tax Digital for Income Tax.
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