Understanding the customer journey of small businesses that cannot meet their tax liabilities

HM Revenue and Customs (HMRC) commissioned qualitative research with business customers who had been in debt to HMRC to understand more about their needs and experiences.

This report examines:

• when and how customers became aware they wouldn’t be able to meet their liabilities
• the customer needs and actions at this time, and drivers behind their behaviours
• the customers’ experiences of interactions with HMRC

The findings from this research will help improve HMRC’s debt process service.