1617EC12 Understanding avoidance scheme user's decision making, customer experience and future compliance intentions when settling their enquiry with HMRC.

3. Avoidance accounts for £2.7bn (8%) of the UK tax gap. HMRC is actively responding to PAC recommendations to reduce the stock of avoidance users. Getting more users to settle with us reduces the stock and protects revenue. This research will help us understand the drivers which encourage and prompt avoidance users to settle with us will provide us with insights on how the department can design the most cost-effective policy and settlement interventions to maximise the behavioural impact of these activities and s...