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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)�
Mixed methods research exploring business decision-making around VAT repayment methods.
Mixed methods research exploring business decision-making around VAT�
Research explored UK businesses� experiences of the VAT Flat Rate Scheme.
Prepared by Ipsos for HMRC Authors: Andrew Shaw, Oliver Gooding, Rachael�
An overview of VAT statistics, covering receipts information and the characteristics of the VAT trader population in the UK.
Summary of HM Revenue and Customs' tax receipts, National Insurance contributions (NICs), and expenditure for the UK.
HMRC statistics relating to VAT gap estimates.
A final evaluation report summarising the main evidence and conclusions of HMRC’s 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.
This page presents the annual historic estimates for the Scottish share of UK VAT for the purposes of the Scottish Government budget (Scottish VAT Assignment).
Research into customer perceptions and experiences of the VAT registration.
Research into customer perceptions and experiences of VAT de-registration.
A longer time series of contributions to the Consumer Prices Index including owner occupiers' housing costs (CPIH) and Consumer Prices Index (CPI), UK, monthly.
Research exploring the impact of Making Tax Digital on VAT customers below the £85,000 threshold following requirements introduced in April 2022.
Mixed methods research exploring the wider economic benefits experienced by VAT business using fully functional Making Tax Digital (MTD) software.
A quality report on the VAT annual statistics which provides an overview of VAT statistics and the VAT trader population in the UK.
HMRC commissioned research to survey awareness of and preparedness for Making Tax Digital amongst VAT registered businesses below the VAT threshold.
A quality report on the Value Added Tax (VAT) Bulletin which contains quarterly statistics on historical receipts, trader populations, and duty rates of VAT in the UK.
This research explored reasons why mandated businesses had not signed up to Making Tax Digital for VAT.
This research provides estimates of the percentage of business-to-consumer sales as a proportion of overall sales for the VAT unregistered population.
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