Research and analysis

SME Longitudinal Ethnography

Ethnographic research with small and medium-sized businesses (SMEs) to understand how tax aligns with the day-to-day running of businesses.

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HM Revenue and Customs (HMRC) commissioned Ipsos to undertake qualitative, ethnographic research with small and medium-sized businesses (SMEs) to understand how tax aligned with the day-to-day running of businesses.바카라 사이트¯Â 

Twenty SME owners and key-decision makers were interviewed, and provided self-recorded films to Ipsos over the course of 17 months, demonstrating their routines, opinions, decision making, and their working relationships.바카라 사이트¯Findings from the research are illustrative, and not representative of the population. 

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

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Published 5 June 2025

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