Understanding Evasion: privacy notice

What is the research about?

This privacy notice sets out how your information will be used for this research into the tax evasion behaviours of small businesses. 

As part of this research, the National Centre for Social Research (NatCen), an independent social research organisation, will carry out interviews with small businesses who have engaged in tax evasion behaviour in the last 5 years.

What is the legal basis for processing my data? 

For the purpose of data protection legislation, HMRC are the data controllers and NatCen are the data processers. This means HMRC is responsible for deciding the purpose and legal basis for processing data from this study. For this study, the legal basis for processing data is ‘Public Task’.  

Who will have access to my personal data?

NatCen are carrying out this research on behalf of HMRC, who have provided NatCen with a list of small businesses who have engaged in tax evasion behaviours in the last 5 years and whose cases are now closed.

The research team at NatCen will have access to businesses’ contact details, the year in which the HMRC case was closed, the size category of the business (out of the options small, micro or nano), audio recordings and transcripts. The NatCen research team will record the discussions and no one else will have access to the audio recordings and transcripts. McGowan Transcriptions is the transcription service that NatCen use. They are on NatCen’s approved supplier list and are compliant with all of NatCen’s information security policies.

How NatCen will use your information

Data will only be used for research purposes. NatCen will write up the findings in a report in a way that protects your anonymity as far as possible. The report may include quotes of what you have said. The quotes will be labelled anonymously.

NatCen will not attribute views to your business but report the overall views of all the businesses that participated. NatCen will also not tell anyone else what you have personally said, nor will NatCen include any names or personal details in the report. The findings of the research will be published externally. All personal information will be securely deleted at the end of the project. 

You can withdraw from the study at any time prior to analysis of interviews by 29th January. If you wish to do so, please contact the NatCen research team on the study email address or freephone number provided below. 

Who to contact if you have a query or a complaint?

To contact the research team at NatCen, please email understandingevasionresearch@natcen.ac.uk or call 0800 652 4572.

If you have any questions about how your data will be used for this research, please contact HMRC’s Research team at: research.enquiries@hmrc.gov.uk. You can also find more information on research at HMRC here and more information about HMRC’s role as the data holder here.

Under GDPR, you have the right to lodge a complaint about how information has been used or managed with the Information Commissioner’s Office at www.ico.org.uk.

Who are NatCen? 

NatCen is an independent social research institute. We design, conduct, and analyse research studies in the fields of social and public policy. You can find out more about NatCen on www.natcen.ac.uk.