Research and analysis

Non-compliant attitudes and the role of fairness and trust

Findings from qualitative research with individuals and small business exploring non-compliant attitudes and the role of trust and fairness in HMRC.

From:
HM Revenue & Customs
Published
29 May 2025

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Exploring non-compliant attitudes and the role of fairness and trust

Ref: Research report number: 752

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HM Revenue and Customs (HMRC) commissioned Yonder Consulting to undertake research on trust in HMRC, perceptions of fairness, and the extent to which these perceptions influence attitudes towards compliance. The research focused on individuals and small businesses who could accept others not complying with their tax obligations in certain circumstances (바카라 사이트˜attitudinally non-compliant바카라 사이트™ taxpayers). 

The aims of the research were to understand: 

  • perceptions of HMRC바카라 사이트™s fairness among individuals and small businesses defined as attitudinally non-compliant, including factors which create or undermine fairness, and how these perceptions influence trust 

  • trust in HMRC in this audience, the factors which create or undermine it, and its relationship with compliance attitudes바카라 사이트¯Â 

  • the extent to which fairness and trust matter in shaping attitudes towards compliance in this audience

The research consisted of 42 online interviews with a mix of individuals and small businesses. Interviews were conducted between March and May 2021. 

The views in this report are the authors바카라 사이트™ own and do not necessarily reflect those of HMRC.

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Published 29 May 2025

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