The complexity in the tax system also creates additional burdens for both HMRC and taxpayers. Only 49% of the large businesses surveyed by HMRC in 2024 felt the administrative burdens were reasonable; 29% viewed the burden as unreasonable.50 We asked HMRC why this is the case. HMRC said that it had received feedback that the implementation of measures such as Pillar 2 creates significant compliance burdens on large businesses. HMRC said it recognises that it will often require large volumes of information from large businesses over the course of an investigation, particularly in cases dealing with international tax risks where additional information is needed to conform to international guidelines. It said that this is expensive for the businesses involved, who are not always clear why HMRC is requesting this information.51