Researching the drivers of tax compliance behaviour among the wealthy and ways to improve it

Tax avoidance Tax regulation Behavioural insights Tax evasion Taxation Compliance with law Wealth United Kingdom

Wealthy people are an important group because of the significant tax revenues collected from them, and because of the symbolic value that ensuring compliance among this group has, in terms of signalling to the wider public that the tax system has integrity and that no-one will be exempt from proper scrutiny. HMRC wishes to better understand these individuals, to inform the way in which it works with them, and their professional advisors, in future; and thus commissioned research (the subject of this report).

This research aimed to understand:

  • how wealthy people see themselves
  • what shapes their behaviour
  • how they plan and structure their tax affairs
  • how they view tax avoidance and evasion
  • how HMRC could encourage voluntary compliance

The research involved 42 qualitative interviews: 32 interviews with wealthy people and 10 with tax agents for wealthy people.

Publication Details
Access Rights Type: