Research and analysis

Qualitative research to evaluate the notification of uncertain tax treatment policy

Qualitative research report to evaluate the notification of uncertain tax treatment policy.

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His Majesty鈥檚 Revenue and Customs commissioned the National Centre for Social Research to carry out qualitative research to evaluate the notification of uncertain tax treatment policy. The research helped assess whether the policy was meeting its stated aims and was proportionate.

The research was carried out between April and May 2024 with large businesses who were in scope for interaction with the policy. The research consisted of 18 45 minute depth interviews conducted by telephone or online. The findings from this research are illustrative and not representative of this population.

The views in this report are the author鈥檚 own and do not necessarily reflect those of HMRC.

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Published 17 July 2025

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