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Business tax

Research and statistics

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300 results that are All research and statistics, sorted by Updated (newest)
  • Research explored UK businesses’ experiences of the VAT Flat Rate 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.

  • Qualitative and quantitative research with small and medium-sized enterprises and tax agents to understand experiences of managing Corporation Tax.

  • 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.

  • Analyses of Corporation Tax receipts and liabilities.

  • Statistics relating to structural tax reliefs.

  • Estimated costs and unavailable costs of non-structural tax reliefs.

  • Qualitative research exploring customer experiences of the starter and leaver process amongst small and medium-sized enterprise (SME) employers and employees.

  • Statistics on PAYE Income Tax and National Insurance contributions, Bank Levy, Bank Surcharge, Corporation Tax and Bank Payroll Tax receipts from the banking sector.

  • Research into customer perceptions and experiences of the VAT registration.

  • Research into customer perceptions and experiences of VAT de-registration.

  • Analyses of Corporation Tax receipts and liabilities.

  • Information on the creative industries’ tax reliefs for film, high-end television, animation, children’s television, video games, theatre, orchestra, and museums and galleries exhibitions.

  • Data on amusement permits, bingo clubs and bookmaking office licences, as well as the number of people employed in the gambling sector and annual gambling turnover.

  • An estimate of the take-up of the Employment Allowance in the 2023 to 2024 tax year, from HMRC's Real Time Information and Enterprise Tax Management Platform.

  • Information on the number of companies and investors under the venture capital schemes, along with amount of investments, covering periods up to 2022 to 2023.