CMRC recently undertook an analysis of payment trends and behaviour in the UK corporate sector 1997-2007. The report was published by BERR.

The objectives of this study were as follows (1) determine the extent to which late payment is affecting businesses in the UK and how this has changed in ten years; (2) to provide an assessment of credit granting behaviour among UK businesses during the last ten years; (3) to assess the resources required to address the issue of late payment and if resource allocation to credit management has changed over time; (4) to determine the extent to which the use of credit industry services and access to external finance has changed over the last ten years and its impact on late payment. Download the BERR Report









Professor Wilson as acted as an advisor to the National Audit Office and HMRC on issues relating to the collection and recovery of tax debt

(see Also News Section for the latest report of ‘Managing Tax Debt’)

“Professor Wilson’s work helped us to put the Department’s performance in a comparative context. His report was used to cross check findings from our own literature reviews, international comparisons and interviews with internal and external stakeholders. It also provided us with a valuable insight into how other organisations measure performance and provided context for our performance data analysis.”  HMRC: Management of Tax Debt (2008) ISBN 9780102954395