What novel/innovative approaches do other tax authorities use to prevention and redress non-compliance in areas such as small business and research & development, and what can be learned from them of relevance to the UK context?

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.