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14th July 2011KAI: Business Taxes
Large Business Panel Surveys: More for Less
KAI Business Taxes ResearchGertrud Malmersjo
Adam Roberts
PROTECT
LBPS: More for LessPresentation Overview
• Background and Introduction
• Overview of the Panel and Benefit of Approach
• Using the Information from the Panel
• Partnering with Academics
• Key Considerations
• More for Less - Recap
Why does HMRC research large businesses?
HMRC has a strong focus on customer satisfaction and regularly researches all its customers
• Large businesses is a small but important customer group – there are approx 9,000 in the UK (>€50m turnover or >250 employees)
• Large businesses have complex tax affairs and make a significant contribution to the UK economy
• Research provides in-depth understanding and evidence for policy-making so that we can increase compliance
• Regular survey to large businesses since 2008
Why a panel approach?
How can we increase knowledge but minimise
research burden?
Commissioned feasibility study and consult with stakeholders
In 2010 – a longitudinal study:
Large Business Panel
N=6000
Customer experience survey
20 min telephone survey
Run in the autumn
Funded by HMRC
Tax Opinions survey
20 min telephone survey
Run in spring
Funded by HMRC & ESRC
What are the benefits?
Building up in-depth
picture over time
One vehicle
for all research
Reducing time
& costs
Maximising
data usage
Reaching more
stakeholders
Increasing Flexibility
Panel ApproachPanel Approach
Using the information from the panel:
HMRC’s customer centric strategy
• Stabilise and improve the customer experience
• Create sustainable cost reductions
• Maximise revenue flows
Using the information from the panel:
Stabilise and improve the customer experience• About 2,000 of the largest businesses now
have a CRM
• Key to businesses’ experience of HMRC,
named contact with knowledge about the
business
Take up of CRMs among businesses
86% 87%97%
29%
69%
89%
0%
20%
40%
60%
80%
100%
120%
2008 2009 2010
LBS
LC CRM
CRMs capacity to handle queries is key to satisfaction:
Ensuring that your queries are dealt with effectively
Respond within agreed timelines
Willingness to help
• The survey has followed the take up and
experience of CRMs since 2008
• Survey feedback indicated that other
businesses would like to see a single
point of contact too, so in 2010 the
Customer Co-ordinator was introduced
Using the information from the panel:
Create sustainable cost reductions
• Majority of businesses have
experience of real time working
Benefits of real time working
53%
72%
84%
63%
84%
89%
0% 20% 40% 60% 80% 100%
Reduces costs
Issues are agreed more quickly
It increases certainty in tax affairs
LBS
LC CRM
Whether worked in real time
22%
15%
76%
84%
0% 20% 40% 60% 80% 100%
LC CRM
LBS
Never/Once
Sometimes/Often• The approach appears to have
an effect on certainty and speed
of resolution
• Subsequent surveys explore
potential impacts on businesses
as well as whether businesses
can be encouraged to use real
time more
Using the information from the panel:
Maximise revenue flows The surveys look at risk from
a variety of perspectives:
• Assess changes made in
HMRC to accommodate the
new approach
73%
54%
44%
74%
82%77%
57%
77%
61%
80%
83%
67%
0% 20% 40% 60% 80% 100%
LBS
LC CRM
LBS
LC CRM
HMRC understands your level of risk
2010
2009
2008
HMRC focuses on the high risk issues
• Seek businesses’ opinion
on the risk review process
• Look at the potential impact
on businesses’ internal
structures
Views on the risk review process
80%
88%
75%
71%
96%
66%
0% 20% 40% 60% 80% 100%
It's clear how to achieve low risk
I understand benefits of low risk
The risk rating criteria iscomprehensive
LC CRM
LBS
Using the information from the Panel
Panel Sources
• Administrative Data
• Customer Experience Survey
• Tax Opinions Survey
Information
• Transactions
• Usage
• Awareness
• Opinions
• Behaviour
Combining information from the Panel Administrative Data
Customer Experience
Survey
Tax Opinions
Survey
Both Surveys matched
to admin data
Mismatched
•Churn
•Data flaws
•Data levels
Panel Core:
•Two surveys converge
•Detailed cases
•Over time
•Further analysis
•Powerful tool for policy development
How the Panel will inform the Policy Process
The policy process involves:
• gathering evidence on what the current problems are
• working up options available for change
• identifying what customers need and how it will impact them
• making sure ideas work in practice
• enabling customers to comply with the policy
• checking when implemented it has the intended results
Partnering with the ESRCScoping & Planning
• Meetings & Correspondence
• Workshops
Procurement
• Agency – ESRC Advised
• Academic – ESRC Lead
Dissemination
• Peer Review
• Data-lab
HMRC ESRC
Research
Agency
Academic
Advisor
Admin DataCustomer
Experience Survey
Tax Opinion
Survey
Customer Experience Survey
Tax Opinions Survey
Partnering with an Academic Advisor
Buy inCan add weight
DevelopmentExpert & independent
ReportingCoauthored Report
DisseminationBridge the gap
ImplementationQA & problems shared
AnalysisMultiple perspectives
Partnering withPartnering with
An AcademicAn Academic
Key Considerations
Design•Attrition and refreshment strategy•Identify unit of analysis (UK parent)•Identify longitudinal questions
Management of research
•Scope the evidence need•Focus on the benefits of the longitudinal research•Identify questions that complement information already sourced
Results• Build on the information provided in each survey to increase capacity to input evidence in the policy process
More for Less - Recap
Benefits of a Panel Approach Time series One vehicle
Using the Survey Information Core sample overlapLess Ad-hoc research
= less burden
Partnering with AcademicsIncreased expertise &
secondary analysisShared cost
LessMore
