Development of the Compliance Perceptions SurveyAuthors: Sharon Collard, Nick Smith
Funded by: HM Revenue & Customs
Published by: HM Revenue & Customs
Publication date: December 2011
Report number: HMRC Research Report No 157
In 2008, HM Revenue and Customs (HMRC) commissioned the Personal Finance Research Centre (PFRC) at the University of Bristol to develop a survey to explore customers’ beliefs about and attitudes towards HMRC’s tax compliance regime. Known as the Compliance Perceptions Survey, data was collected 2008, 2009 and 2010 by means of a public omnibus survey and an SME omnibus survey. In 2011, PFRC carried out further work to develop a small set of new questions for the Compliance Perceptions Survey in line with HMRC’s strategic requirements.
This report describes the aims and objectives of the research and the research methods that were used to develop the Compliance Perceptions Survey. We also highlight some of the key findings from the research.
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