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HMRC commissioned research to survey awareness of and preparedness for Making Tax Digital amongst VAT registered businesses below the VAT threshold.
A quality report on the Value Added Tax (VAT) Bulletin which contains quarterly statistics on historical receipts, trader populations, and duty rates of VAT in the UK.
This research explored reasons why mandated businesses had not signed up to Making Tax Digital for VAT.
This research provides estimates of the percentage of business-to-consumer sales as a proportion of overall sales for the VAT unregistered population.
The UK’s VAT-registered business population, provisional statistics for 2017, for businesses declaring trade in goods with EU and non-EU countries.
This research explored the knowledge and use of VAT partial exemption among businesses in 17 industry sectors.
Combined quantitative and qualitative study examining why small businesses register for VAT and their perceptions and experiences of doing so.
The UK’s VAT-registered business population for 2015 for businesses declaring trade in goods with EU and non-EU countries.
The UK’s VAT-registered business population for 2016, for businesses declaring trade in goods with EU and non-EU countries.
This research explored the attitudes and experiences of individuals shopping online, including misrepresentation or undervaluation, and consumer awareness of VAT and customs requirements.
Qualitative research to understand the use of commercially available third party software used by businesses for producing VAT returns.
Quality reports for statistics relating to the VAT gap estimates.
Research on additional usability testing for the one click service.
Research on the initial usability testing of VAT registration transformation prototypes for the one click service.
Research into online filing among small VAT traders and employers.
Research on testing the effectiveness of guidance issued to VAT traders during transition from paper to online filing and payment.
Research on establishing the best means of supporting new VAT traders with online filing.
Research on getting to most out of communications associated with the changes of filing and paying VAT electronically.
Research on the reactions of small VAT and PAYE customers to communication and support concepts associated with mandatory online filing.
Research on the testing of small VAT traders and employers in relation to specific groups of people.
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