1. General
1.1 HMRC research findings – lessons for making tax
digital
HMRC has published the report of research it recently
commissioned into the online system for the transferable tax
allowance for married couples and civil partners. Its findings,
particularly those on 'customers' decision making
processes' should be compulsory reading for anyone designing
future digital systems and how to communicate those to
taxpayers.
There was a low take up rate for the new allowance. Generally
individuals seemed to carry out a mental cost-benefit analysis to
decide whether to apply for the allowance. The report indicates
that there has been much uncertainty and understandable concerns
about the ramifications of making an incorrect claim or
circumstances changing, together with some misconceptions and
misunderstandings of the policy due to its unfamiliarity.
