Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Nudge, nudge!

19 March 2013 / Iain Macleod
Issue: 4395 / Categories: Comment & Analysis , Admin

Will the Revenue’s behavioural insight techniques whip taxpayers into shape?


  • HMRC are using behavioural insight techniques.
  • Object is to discourage some tax planning.
  • Specific letters are misleading exaggerated and confusing.
  • Too heavy-handed to be called a “nudge”.
  • How “effective” will these techniques be?

The tax planning (or tax avoidance if that is your preference) debate rumbles on with the familiar mix of bluster ignorance and confusion. HMRC’s position is pretty clear: they do not like some planning. HMRC have the usual tools of enquiry litigation and legislation but as has recently become apparent new techniques are emerging.

In HMRC’s evidence to the Public Accounts Committee (PAC) on 4 December 2012 it was said. “HMRC has established a pilot project to evaluate the use of behaviour change techniques to...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon