Who are business owners and what are they doing?

Cover image
Document type
Report
Author(s)
Cribb, Jonathan; Miller, Helen; Pope, Thomas
Publisher
Institute for Fiscal Studies
Date of publication
9 July 2019
Subject(s)
Trends: economic, social and technology trends affecting business, Business & management history: including the development of management thought, Small business & enterprise: the practicalities of running a small business and the theory of entrepreneurship, Management & leadership: including strategy, public sector management, operations and production
Collection
Business and management
Material type
Reports

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This report uses the business owners’ administrative tax records provided by HM Revenue and Customs to learn more about business owners and their businesses than has previously been possible using survey data.

Specifically, using these data, this report documents the numbers, characteristics, incomes and business activities of business owner-managers in the UK.

It tracks the same business owners over time – something that has not been possible before – and uses this to analyse patterns of business start-up and closure and to explain substantial falls in sole trader incomes since 2008.

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