Research and analysis

Understanding tax administration for businesses: Updating the SCM

Research to inform updates to the Standard Cost Model (SCM)

From:
HM Revenue & Customs
Published
29 May 2025

Documents

Executive Summary: Understanding tax administration for businesses

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Details

HMRC commissioned IFF Research to conduct qualitative and quantitative research to update elements of the Standard Cost Model (SCM), and to gather agents and businesses views more generally on the administrative burden associated with complying with tax obligations. The research took place in 2022.

Updates to this page

Published 29 May 2025

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