What are the compliance implications of tax reliefs?

Background

Research in four broad areas will help to better inform our compliance approach and may help us prevent and address non-compliance through more innovative interventions. We want to better understand: where HMRC can provide more support for small businesses in getting their tax right; the compliance implications of tax reliefs; public perceptions of tax fraud; and the approaches used by other tax authorities to prevent and address non-compliance and their relevance in a UK context.