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        "title": "1617EC12 Understanding avoidance scheme user's decision making, customer experience and future compliance intentions when settling their enquiry with HMRC.",
        "description": "3. Avoidance accounts for PS2.7bn (8%) of the UK tax gap. HMRC is actively responding to PAC recommendations to reduce the stock of avoidance users. Getting more users to settle with us reduces the stock and protects revenue. This research will help us understand the drivers which encourage and prompt avoidance users to settle with us will provide us with insights on how the department can design the most cost-effective policy and settlement interventions to maximise the behavioural impact of these activities and sustain compliance in the future. Alongside this Counter-Avoidance requires an understanding of the current methods and tactics of scheme promoters to disrupt this market and uncover hidden avoidance. Additional information: This contract was let following a mini competition within the DWP Social and Economic Research Framework 2013",
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