1617BT07a Prevalence of individuals shopping online for goods and services from overseas and handling of VAT

This research will combine quantitative interviews with consumers to better understand the prevalence of online shopping, and qualitative interviews to explore understanding of payment of VAT for online purchases. This will inform HMRC's understanding of underpayment of VAT for online purchases, in parallel with the Consultation process for the tax measures announced at Budget 2016.

Additional information: This contract was let following a mini-competition within the DWP Social and Economic Research Framework 2013