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It’s not what you say

30 September 2014 / Allison Plager
Issue: 4471 / Categories: Comment & Analysis , Admin , Business , Compliance , Investigations

The effect of compliance checks on small and medium-sized firms


  • SMEs’ attitudes towards tax compliance vary according to the resources they can devote to it and their size.
  • Businesses change their approach after a check unless they consider the error to be a third party’s responsibility.
  • Not all businesses are aware of HMRC publicity given to compliance checks.
  • It would be helpful if HMRC officers had a better understanding of how microbusinesses operate.

Compliance checks are nerve-wracking for any taxpayer – individual or business – and who is to say that as a result of undergoing one the taxpayer will make any change for the better?

HMRC wanted to find out what effect checks had on small and medium-sized enterprises (SMEs) and commissioned Ipsos MORI Social Research Institute to carry out a survey.

The report The Drivers of...

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