HM Revenue and Customs: Areas of Research Interest 2024 · first published 11 November 2024
HMRC's 2024 Areas of Research Interest (ARI) document sets out the topics where the tax authority wants input from outside researchers, academics, and analysts. It covers five themes: customer experience, compliance approach, channel use (digital vs. phone), timely payments, and data use — plus tax questions shared with HM Treasury (HMT). The document is explicitly NOT an invitation to tender for HMRC-funded research contracts; it is a signpost to where HMRC's research appetite lies. Small research, consultancy, or data-analytics businesses that work in these areas can make contact, reference the ARI in funding bids, or apply to use HMRC's Datalab for data access. The rules bind no buyer and impose no procurement obligation — but the ARI is a live signal of where commercial research commissions from HMRC are most likely to emerge.
WHO THIS APPLIES TO
THE ENKII VIEW
For SMEs in research, consultancy, behavioural science, data analytics, or tax technology, this document is a roadmap to HMRC's unsatisfied evidence needs — meaning these are the topics most likely to underpin future commercial commissions. Referencing the ARI explicitly in grant or funding applications is directly encouraged by HMRC, giving well-aligned small firms a credible hook. The Datalab route is a genuine, low-barrier entry point for data-capable SMEs who want to build HMRC-relevant evidence before a formal tender appears.
1. Review the five ARI themes (customer experience, compliance, channel use, timely payments, data use) and map your firm's existing work or capabilities against them — then contact ari.mailbox@hmrc.gov.uk to share relevant evidence or signal your research pipeline.
SMEs in research, consultancy, behavioural insight, or tax technology — HMRC explicitly welcomes contact from organisations that have evidence relevant to ARI questions or are planning research in these areas, and says colleagues may follow up — this is a low-cost way to get on HMRC's radar before formal tenders appear.
2. Cite the specific HMRC ARI question(s) your project addresses in your funding application's 'public impact' or 'user need' section.
SMEs applying for Innovate UK, ESRC, or other public research grants in tax, digital services, or data analytics — HMRC states directly that referencing the ARI 'will help strengthen your case for the possible public impact of the research' — this is a free credibility boost for well-aligned bids.
3. Apply to HMRC's Datalab (hmrc.datalab@hmrc.gov.uk) if your research would benefit from access to HMRC administrative data — particularly for ARI themes on compliance, timely payments, or data use.
Data analytics or social research SMEs with relevant datasets or methods — HMRC has just secured ADR UK funding to broaden data access for external researchers; the Datalab is the formal gateway and is open to external applicants now.
4. Develop a research proposition around the compliance theme question on supporting small businesses through lifecycle events, and proactively share it with HMRC via the ARI mailbox — this is the one ARI theme that directly names small businesses as the subject.
SMEs specialising in small business support, tax compliance, or financial vulnerability — The compliance section explicitly asks how HMRC can support small businesses at key lifecycle stages, making this the highest-relevance entry point for SME-focused research firms.
5. Position your AI governance or impact-assessment capabilities against HMRC's data use ARI questions on AI model implications and data sharing with commercial partners, and make contact before a formal procurement is launched.
AI, machine learning, or data-ethics SMEs — HMRC's data use theme flags AI model implications and commercial data-sharing risks as open research questions — these are likely precursors to future commercial commissions in AI assurance or data ethics.
Every rule below quotes the official document verbatim.
The ARI covers five themes: customer experience, compliance approach, channel use, timely payments, and data use — plus HMT tax content incorporated into the same document. (All external researchers and analytical organisations engaging with HMRC)
“The areas of research interest are presented as themed groups of example research questions under ministerial strategic priorities for HMRC of improving customer service, closing the tax gap, and modernisation and reform.”
The ARI is not an invitation to tender for HMRC funding for specific research projects, and HMRC cannot endorse funding or grant applications. (All organisations engaging with HMRC's ARI)
“Please note that we are not able to offer endorsement of funding or grant applications and the HMRC areas of research interest is not an invitation to tender for HMRC funding for specific research projects.”
Organisations submitting funding or grant applications that align with ARI questions are encouraged to reference the ARI to strengthen their case for public impact. (Researchers and consultancies applying for external research funding)
“if you are submitting a funding or grant application that aligns with one of our areas of research interest questions, where we hope that referencing the HMRC areas of research interest will help strengthen your case for the possible public impact of the research”
HMRC has a Datalab function that external researchers can apply to for access to HMRC data. (External researchers and data-analytics organisations)
“If your research would benefit from HMRC data, please contact our Datalab function at hmrc.datalab@hmrc.gov.uk.”
HMRC recently obtained ADR UK (Administrative Data Research UK) funding to explore broadening and deepening engagement with external research communities via increased data access. (External research and analytical community)
“To further grow and improve our engagement with academia we recently obtained funding from Administrative Data Research UK (ADR UK) to explore options to broaden and deepen our engagement with the external research and analytical communities facilitated through increasing access to HMRC data.”
HMRC's compliance theme specifically calls for research on how HMRC can support small businesses to get their tax right at key lifecycle events. (Researchers focusing on small business compliance and tax administration)
“How and where in the events in the lifecycle of a business can HMRC most effectively support small businesses to get their tax right?”
HMRC's timely payments theme focuses on Self Assessment and corporation tax Self Assessment for smaller companies, including financially vulnerable taxpayers on low incomes or at risk of tax debt. (Researchers in tax, behavioural finance, and financial vulnerability)
“collecting Self Assessment income (including corporation tax Self Assessment (CTSA) for smaller companies) closer to the point of income arising... insight to ensure timely payment policy development considers (and looks to meet) the needs of financially vulnerable taxpayers.”
HMRC's data use theme includes research questions on AI model implications, data sharing with external/commercial partners, and public attitudes to data collection. (Data analytics and AI-focused research organisations)
“What are the implications of using AI models and what are their impacts on different customer groups?”
HMRC raised £843 billion to fund government spending in 2023–24 and supports around 7 million families with children — contextualising the scale of the policy environment this research feeds into. (Context for all researchers engaging with HMRC's evidence base)
“£843 billion raised to fund Government spending on essential services, including support provided to around 7 million families with children”
The contact point for all ARI engagement is ari.mailbox@hmrc.gov.uk. (All organisations wishing to engage with HMRC's ARI)
“For all engagement with HMRC's areas of research interest, please contact us at: ari.mailbox@hmrc.gov.uk.”
This briefing is enkii's interpretation of the official document — the official text always governs.
Source document © Crown copyright, reused under the Open Government Licence v3.0 via the GOV.UK Content API. enkii tracks every Procurement Policy Note and briefs changes the day they land — see all briefings.