Research with small businesses and tax agents exploring their needs in relation to dealing with Corporation Tax requirements

We are carrying out research on the views and experiences of small businesses and tax agents in regard to complying with Corporation Tax requirements.

About the study

HM Revenue and Customs (HMRC) has commissioned the National Centre for Social Research (NatCen), an independent research organisation, to conduct research on the views and experiences of small businesses and tax agents in regard to complying with Corporation Tax requirements.

Your views will help HMRC to gain a better understanding of the needs of small businesses and tax agents and how they can be supported to help ensure businesses pay the right amount of tax.

NatCen will be conducting research with small businesses and tax agents.

What will it involve?

Taking part will involve an interview with a NatCen researcher at a time convenient for you between November and December 2025. The interview will last around 50 minutes. The interview will take place either by telephone or video call (Microsoft Teams or Zoom), whichever you prefer.

During the discussion you will be asked to share your views on the following topics:

Your role and responsibilities
Your experiences of record keeping for your business or your customer’s business
Views and experiences of meeting Corporation Tax requirements.

Everything you say will be kept confidential and anonymous. Only NatCen will know you have taken part. We will not tell HMRC or anyone else what you have personally said, this includes anything you might tell us about tax compliance or evasion.

At the start of the interview, we will ask your permission to audio record the discussion, so we have an accurate record of what was said. We will store your information securely and your details will not be shared with anyone else outside the research team or with HMRC.

Reports and publications will not identify any individuals, nor businesses.

For more information on how your data will be used, visit the privacy notice.

Taking part in an interview will not affect your relationship with HMRC in any way.

Why take part?

Your feedback is important. Your participation will help HMRC develop a better understanding of the needs of small businesses and tax agents and how they can be supported to help ensure businesses pay the right amount of tax.

You do not have to take part if you do not want to, and you can change your mind at any time. Whether you decide to participate or not will have no impact on your relationship with HMRC. If you do choose to take part, you do not have to answer any questions that you do not want to, and you can stop the interview at any point.

As a thank you for taking part, we will offer you an £80 Love2Shop voucher. If you receive a voucher as a thank you for your participation in this research, this will be taxable as miscellaneous income and should be declared via Self Assessment or through your Personal Tax Account. There is a miscellaneous income allowance of £1,000 per tax year. If your miscellaneous income is below £1,000, no return is needed.

What happens next?

You do not need to do anything. We may call you in a few weeks to ask if you are willing to take part. We will then arrange an interview at a date and time that is best for you. Please be aware that not everyone who has been contacted about this study will be asked to take part. This means you may not be contacted by us again.

Taking part is entirely voluntary, and you are not obliged to participate in this research. If you choose not to get involved, it will not affect your relationship with HMRC or any other research you may be involved in.

Who is carrying out the research?

The National Centre for Social Research (NatCen) will be carrying out the research. The research is being carried out for HMRC.

If you would like to speak to somebody at HMRC about the research you can contact HMRC’s research team at customerresearchteam@hmrc.gov.uk or visit www.gov.uk/guidance/check-genuine-hmrc-contact-that-uses-more-than-one-communication-method for more information.

Contact us

If you have any further questions or would like to discuss the research, please contact us using the details below.

NatCen
Email: corporationtax@natcen.ac.uk
Phone: Call for free on 0808 281 9513

HMRC
Email: customerresearchteam@hmrc.gov.uk