This research aimed to enhance HMRC ’s understanding of the evolving role being played by tax agents and advisers in the avoidance market.

The research aimed to understand:

the role of tax advisers and agents in the avoidance supply chain

the shifting operational environment

agents perceptions of the role of HMRC within the marketplace

Twelve in-depth interviews were conducted with tax agents with some proximity to the tax avoidance marketplace. Fieldwork took place between January and March 2017.