# Research to Support Change to Corporation Tax Policy and Process

> A sourced UK public sector contract award published by H M Revenue & Customs.

## Key facts

- Buyer: [H M Revenue & Customs](/buyers/h-m-revenue-customs/contract-awards)
- Supplier: [KANTAR PUBLIC UK LIMITED](/suppliers/kantar-public-uk/public-sector-contract-awards)
- Award value: £150,000
- Tender value: £150,000
- Award date: 3 August 2022
- Published: 1 February 2023
- Contract start: 8 August 2022
- Contract end: 8 April 2024
- Stage: awarded
- Procurement category: goods
- Notice ID: 2f21d64a-c9e5-4c0d-bc2f-796b35a274aa-610740
- OCID: ocds-b5fd17-bd235146-4da7-4926-b7ac-21d6bec3acd8

## Description

The way in which HMRC taxes and supports businesses to encourage economic growth, increase productivity and incentivise investment and innovation, has become even more important following the Covid pandemic\. This is particularly true for smaller companies which are the backbone of the UK economy, driving growth and creating employment opportunities\. HMRC has existing methods of engagement with large businesses to gain their views on managing their CT obligations\. HMRC wants to conduct research to better understand the experiences and support needs of smaller and mid-sized businesses\. In addition, insight suggests that some micro-businesses choose to trade as a limited company without fully understanding what this involves\. This has consequences for corporate and personal compliance and can create unforeseen administrative burdens for the customer\. To support policy changes, HMRC wants to better understand the experiences of these businesses once they have incorporated\. The findings from this research will enable HMRC to identify, prioritise and design CT policy simplifications and process improvements\.

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## Source

[View the original notice on Contracts Finder](https://www.contractsfinder.service.gov.uk/Notice/2f21d64a-c9e5-4c0d-bc2f-796b35a274aa-610740)