GB · en-GB
HMRC’s small-business burden report: turn the findings into a records action plan
HMRC’s 2026 Tell ABAB report captures small-business and agent experience of tax administration. Use it to test your own communication, records and support gaps without treating survey findings as new rules.
What the report actually measures
HMRC published the Administrative Burdens Advisory Board’s Tell ABAB report on 15 September 2026. It summarises an annual survey of businesses and agents about their experience of interacting with HMRC; it is evidence about customer experience, not a new tax obligation or a compliance rating for any individual business.
The 2026 survey received 10,195 responses, with 88% directly from small businesses and 12% from agents. The report groups findings around Making Tax Digital for Income Tax, HMRC communications and guidance, contact channels and digital accounts. Those results describe respondents’ views and should not be read as a forecast for every business.
Use the findings as a control check
Create a short internal review around the report’s recurring issues: can the person responsible for tax find the current HMRC guidance, identify which account or service to use, and retain the correspondence that explains a decision? Record the answer, the relevant process owner and the evidence you checked.
For MTD-related work, separate the report’s survey evidence from HMRC’s operative guidance. The report says respondents reported concerns about cost, time, support and understanding communications; it does not change eligibility, deadlines, record rules or software requirements. Link your checklist to the live HMRC guidance rather than copying survey expectations into a procedure.
Keep feedback and legal duties separate
The report says many respondents wanted clearer, timely and accessible communication and more online services. You can use that observation to improve how your business logs letters, questions and follow-ups: save the source page or letter, date the action, name the owner and record what remains unresolved.
Do not infer from the survey that HMRC will accept a late filing, overlook missing records or resolve a particular case in a particular way. If a notice, return or payment is due, follow the applicable HMRC service and retain proof of what you submitted.
Sources
- HM Revenue & Customs — Tell ABAB report 2025 to 2026 (2026-09-15)