Annex D – Writing and Presentation Guide

Introduction
This guidance describes the conventions and standards that we expect in the
production of written reports and summaries of research commissioned by HM
Revenue & Customs, whether intended for internal use and/or for publication.

The aim of this guide is to help authors produce reports which reflect the needs of
HM Revenue & Customs for clearly and concisely presented reports which will be
understood by their intended audience.

It is hoped that using these guidelines will help to: streamline the reporting process;
reduce the need for extensive comment and redrafting; and maximise the impact of
the final report.

These guidelines are the basis for good practice and may not cover all eventualities.
Discussion between the project manager and the contractor will be expected on all
work, to ensure the quality of the final report.

The guidance is presented in four sections:

1 - General Guidelines
2 - Content, Methodology and Analysis
3 - Presentation, Structure and Writing Style
4 - Processes

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1. GENERAL GUIDELINES
1.1 Two basic principles to be observed are that:

• You should aim for plain English; and

• You should assume the audience to be interested, but non-specialist, readers.

1.2 To enable the report to have maximum effect:

• The meaning of the text should be clear to its readers

• Paragraphs and sentences should be short
• The text should address the issues that prompted the project
• The report should engage and hold the reader’s interest.

1.3 Layout

• Chapter numbering should be as described in these guidelines and chapter

heading styles should be appropriate
• Punctuation, capitalisation and the use of acronyms and abbreviations should be
consistent and correct
• Bullet lists should conform to the standards in this document
• Chapter, page and paragraph cross-references should be included where
necessary.

1.4 Tables, Charts and Figures

• All figures in tables should demonstrate noteworthy results of the analysis of

available data
• All charts should illustrate a relationship, pattern or trend embodied in text or an
accompanying table
• Supporting narrative should highlight, qualify or expand on the message of a
table or chart, rather than simply repeat its contents
• Both the meaning and significance of all the tables and charts should be readily
apparent to the reader
• Narrative accounts of key figures should be unambiguous
• Format, position and labelling of tables and charts should be consistent
throughout the report and conform to the standards in this guide.

1.5 The Draft Report

• Every fact and figure should be accurate

• The report should be organised logically
• Conclusions, findings and recommendations should flow from the text
• The completed text should be spell checked
• The draft should be read for gaps and inconsistencies in information and logic
• Grammar and layout should be correct
• The report should be proof read by someone other than the author, in addition to
the spell check, to make sure that it conforms to the guidance in this document,
and to minimise drafting and typographical errors.
• While the final, circulated or published, version of the report may not contain
paragraph numbering, it is helpful for draft versions to do so, as this will help
those offering comments on the draft to reference their remarks accurately.

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2. Content, Methodology and Analysis

2.1 Presenting evidence

The report should clearly and fully reflect the agreed aims of the research, should be
impartial and clearly indicate when the research took place.
• Findings and conclusions must be substantiated by the evidence: the report
should not offer unsubstantiated opinion as research evidence or, for instance,
imply causality where none is proven
• Any recommendations, where requested, should clearly stem from the
interpretation of the evidence, where possible being linked back to specific key
findings.

2.2 Structure of the report (further detail in section 3 below)

• The report should contain an executive summary highlighting the key findings
• The report should contain an introductory section setting out aims and objectives
of the project and the context of the research and a brief account of the
methodology
• Each section reporting findings should contain a summary box to highlight key
points
• The report structure should be agreed with the Project Manager well in advance
of the draft report and should be appropriate to the audience (in most cases this
is likely to be policy makers and analysts or practitioners)
• The report should normally be structured around the findings - addressed in a
thematic, rather than a chronological or serial way - and not around the
methodology (which should be addressed in detail in an Annex).

2.3 Indicating robustness

An idea of the robustness of the findings should be given.

For Quantitative work, for instance whether the finding was applicable to the whole
sample, related to a single case study, a majority view etc.
• Where possible findings should be quantified and, where appropriate, statistical
significance referred to
• Where percentages are quoted, it should be clear exactly what they are
describing
• Where precise figures are not available or are inappropriate use the greatest
degree of precision possible - for instance "most" may be preferable to "many", or
rough approximations such as "around three quarters" better still
• Details of the size and make up of the sample should be given.

For Qualitative work, for instance how the sample was selected, whether a wide
range of views were sought or detail on specific issues, whether the qualitative work
is getting detail beneath quantitative findings etc.
• It should be clear which populations are the subject of research
• It should be clear that findings are not generalisable to a whole population
• Reporting should make clear the extent to which findings reflect a narrow range
of individuals or reflect various types of individuals and a breadth of views.

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2.4 Presenting methodology and research tools

• Methodological description should normally be confined to one chapter or placed

in an annex. This should include the following:
• A brief description of the sample(s) (size, structure, selection method etc)
and some idea of how representative it is
• A brief description of the research method(s) used with reasons for the
choice of method, and response rates obtained (where appropriate).
• Research instruments should be appended to the report for information, although
where these are lengthy they are unlikely to be disseminated or published as part
of the final report (a separate technical report may be possible)
• Key technical details, which are directly relevant to the understanding of the
reader should be in the main narrative, all other technical details should be in
appendices
• Use of such detail or notation should be clearly explained: for instance if asterisk
notation is used to describe probability levels, a key should be supplied with the
notation.

2.5 Generalisations

• Generalisations from samples should only be made where the sample is

sufficiently large and representative to warrant this
• Over-generalisation from small samples should be avoided
• In some cases this is simply a case of ensuring appropriate terminology is used -
e.g. "Respondents" rather than "Taxpayers"; "Employers in the sample" rather
than "Employers".

2.6 Previous literature

Any review of previous literature should clearly relate to the aims and objectives of
the report. It should also indicate the status of the literature reviewed, whether it has
been subject to any rigorous quality control criteria and how robust any cited findings
are.

2.7 Anonymity

To preserve confidentiality and anonymity, details of individual participants in the

research or of particular organisations should not be included in any report to the
Department, unless this has been specifically cleared in advance with the individual
or organisation concerned.

2.8 Analytical Presentation of Tables, Charts, Diagrams and Statistics

(See section 3 below for stylistic presentation)

• Use charts and diagrams, where appropriate, to illustrate the findings and to
break up the text
• Tables and figures should be headed, numbered, sourced and clearly and
accurately referenced in the text
• Any changes made to tables during editing should be reflected in the appropriate
sections of the text
• Where a report contains many such figures, a comprehensive list should be
provided in the table of contents
• Tables of data should normally be presented with row and column totals and
base totals
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• A definition should be given of the base sample, e.g. all respondents (n) or all
respondents using PAYE (n)
• It should be clear whether percentages are weighted or unweighted (in most
cases these will be weighted)
• Always give unweighted bases in the table where the difference between
weighted and unweighted numbers is small, but where the weights are large,
and the two sets of numbers are very different, both bases should be included
and an explanation of this given
• Any weighting used should be explained to the reader, in a way which is
understandable to a non-specialist audience
• Tables should have supporting text
• If a table is too big to be contained on one page, it will need to be simplified or
split into more than one table
• Where a series of charts presents information on the same variables (e.g. levels
of take up of services for different groups), it is helpful to have consistent scaling
throughout to aid comparison
• Chart axes should be clearly and unambiguously labelled
• Where a series of charts presents information on the same variables, the same
naming conventions should be used throughout
• For charts illustrating more than one variable, a legend should be included
• All analysis should be checked by more than one person to check for reliability.

2.9 Analytical Presentation of Qualitative research 1

• Findings and conclusions should be related to the aims of the study

• Findings should be supported by data and evidence from within the study, and it
should be clear to the reader how conclusions have been arrived at
• Findings should be presented in a way which both makes sense, and has a
coherent logic
• Where possible, findings should be conceptualised or presented in a way which
offers new insights or ways of thinking
• There should be discussion of where there is limited evidence, and where further
research would be beneficial
• Where possible, corroborating evidence should be used to support findings (for
example reference to other sources, other data, triangulation)
• Limitations of the research should be clearly set out (for example restricted
access to participants, gaps in sample coverage, time restraints)
• Discussion of any conflicting or rival theories should be presented
• Description of the analytical process should be included, for example choice of
data management tools or packages, how both descriptive and analytical
categories have been generated and used, along with justification for the
approach
• Examples and quotations should be used to illustrate analysis and interpretation
• Where case studies and verbatim quotes are used, this should be done with a
clear idea of furthering the narrative of the findings, not merely to illustrate
methodology
• Verbatim quotes should not be included as a substitute for analysis, but should
be used to illustrate and reinforce a point already made in the text
• All quotations should be anonymous
1
Adapted from Spencer, L,. Ritchie, J,. Lewis, J., and Dillon, L Quality in Qualitative
Evaluation: A framework for assessing research evidence 2003 (Government Chief Social
Researcher’s Office). You are required to be familiar with this document, in particular the
framework for assessing qualitative evaluation. It is available at www.policyhub.gov.uk
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• Quotes should be attributed so as to indicate where the respondent fits into the
sampling scheme - for instance by indicating type of employer and method of
payment
• Quotes should have a reference code for each individual, so that it is clear if a
number of quotations have come from one individual
• The analytic context should be clearly presented, that is, where data is cited, it
should not just be repeated description
• There should be evidence of addressing all observations, including contradictory
evidence and negative cases
• All analysis should be checked by more than one person to check for reliability
• Discussion of any aspect of the analysis which is affected by the research design
or implementation must be included, for example errors or bias
• Limitations in the extent to which evidence can be generalised and wider
inferences made should be clear.

2.10 Interim reports

• If there have been previously disseminated or published interim reports, the final
report should show clear links between the emerging findings in the interim report
and the findings in the final report
• For unpublished interim reports, it will normally be the case that a clear
development from the interim to the final report is evident, with the final report
including and building upon any important findings from the interim report
• Any other work, including earlier or interim reports, mentioned in the text should
be fully referenced.

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3. Presentation, Structure and Writing Style
3.1 Draft Reports

All drafts will be as close as possible to the final version of the report and will
comply with all the standards set out in this document.
• The draft report will be proof read and quality assured by the contractor and be
ready for dissemination and/or publication subject to amendments by the
Department
• It is usually preferable for proof reading to be done by someone other than the
main author
• The draft report will not be a ‘work in progress’
• The date and status of the report should be clear (e.g. First Draft, June 2003).

3.2 Research Summary

• The research summary will consist of 1 or 2 short summarising paragraphs on

background and methodology followed by the main results of the research, all in
brief bullet points
• This will be a maximum of 3 - 4 pages long
• The summary should be able to stand alone.

Contents
3.3 Order of Contents

Contents will be in the following order:

• title page
• disclaimer
• lists of contents, tables and charts
• acknowledgements
• glossary
• summary
• text of the report
• appendices and annexes (including methodological tools)
• bibliography and references
• index.

3.4 Title Page

This will include the title of the report, names of authors, research organisation, date
and status.

3.5 Disclaimer

A disclaimer will state that:

“The views in this report are the authors’ own and do not necessarily reflect those of
HM Revenue & Customs.”

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3.6 Lists of Contents, Tables and Charts

• The list of contents will be separate from other pages and will be a full table of
contents, ie acknowledgements, summary, chapter headings, sub headings,
appendices, annexes, bibliography and references and index
• Tables and charts will be listed separately on the page following the contents
page
• Contents and lists of tables and charts will be set up in tables format

3.7 Acknowledgements

The author(s) may provide a statement at the beginning of the report acknowledging
the assistance of others, including co-workers, which should not be included in the
main body of the report.

3.8 Glossary

There will be a glossary of abbreviations, acronyms, terms and definitions used in the
report.

3.9 Research Summary

As outlined above, and in line with the Inland Revenue template for summaries.

3.10 Text of the report

The text of the report will conform to all of the guidelines laid out in this guide.

3.11 Appendices and Annexes

• These are used for detailed information, such as methodological information,

sampling method, response rates, case study profiles, questionnaires, topic
guides, copies of letters or forms, additional tables.
• Arrange them alphabetically at the end of the report and number pages within
each appendix and annex continuing numbering from the main report.

3.12 Bibliography and References

Number references to published work consecutively throughout the report using

Arabic numerals in parentheses, ie (1), (2), (3) etc, or superscript, and the sources
then collected together in a section headed ‘Bibliography and References’ at the end
of the report using the following style:
Author, A B Title of paper, Title of Journal, year, volume no, pages; or
Author, A B Title of book, year, (publisher), page nos.

3.13 Index

Where this is to be included, the index will be a maximum of two pages listing the
topics that the report authors think will be most useful to the reader, showing the
page and/or paragraph numbers where the topics occur.

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Presentation Style
3.14 Typeface of the Report

Use Arial typeface and font size 11.

3.15 Justification of the Report

Use left justification.

3.16 Line-Spacing of the Report

Use 1.5 or double line spacing for draft reports, and single line spacing for final
reports

3.17 Logo

If logos are included they must conform to guidelines, and will be provided by the
project manager.

3.18 Format

The report will be in single column format.

3.19 Headers

• Give the title of the report in a page header on the left-hand page and the name
of the chapter in a header on the right-hand page
• Underline the headers for the whole width of the page.

3.20 Summary Box

Each section reporting findings should contain a summary box to highlight key points
at the start of the section.

3.21 Headings

• Will be in bold with initial capitals and in the same font as the text
• Headings will not be in capitals
• Chapter headings will be 20pt, sub-headings 14pt and smaller headings 11pt
• Line spacing will be 2 spaces above a heading and 1 space below
• There should not be more than four levels of headings.

3.22 Page Numbering

• Pages should be numbered

• Number pages centrally at the foot of the page. Use Arabic numerals, ie 1, 2, 3
etc.

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3.23 Length
The report should aim for brevity and clarity. The length of a report will obviously
vary depending on the scale of the research and on the intended audience.
Researchers should liase with the Research Manager to establish the expected
length of the report.

3.24 Chapter and Paragraph Numbering

Give each chapter a number and use that number in paragraph numbering, for
example:
1.1
1.2
2.1
2.2
2.3 and so on.

3.25 Sentences and Paragraphs

• Sentences are easier to understand if they are short, generally with fewer than
twenty five words
• Sentences should be active rather than passive, for example ‘The customer
should be asked to complete the form’ is passive whereas ‘Ask the customer to
complete the form’ is active.
• Paragraphs should represent a single topic or set of ideas and be about four or
five sentence long
• Present information in a list if possible
• Avoid long, unbroken, dense sections of text.

3.26 Tables and Charts

• Insert tables and charts within the text where they will be most convenient for the
reader
• Refer to tables and figures as Table 1.1, Figure 2.1, etc, rather than as ‘above’,
‘below’ or ‘overleaf’, since pagination may change
• As a general rule, make them the same width as the main text
• Number them consecutively within chapters and type the title above the table
• Within tables, use a minimum number of horizontal lines and vertical lines
• Do not put lines or boxes round tables or charts
• Use Arabic numerals, ie 1, 2, 3 etc.
• Acknowledge the source of tables containing data which do not originate from the
research being reported.

3.27 Footnotes

• Avoid footnotes where possible. If they are necessary, insert them at the bottom
of the relevant page in the same font as the text but reduced to 10pt.

3.28 Labeling people

Do not stereotype people, for example use:

• People with disabilities (not the disabled).

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 3.29 Dates

The format to use is 20 March 2005. Do not use 3rd, 4th and so on.

3.30 Numbers and Percentages

• In text, spell out numbers from one to ten and use Arabic numerals for 11 and
above
• Try to avoid sentences starting with numerals. If it is necessary, the number
should be written in full, eg, Seventy-three employers were interviewed.’
• When referring to pages or paragraphs use Arabic numerals for all numbers
• In tables use Arabic numerals for all numbers
• Use “per cent” rather than “%” in text
• There should be a comma between each set of three numerals counting from the
right, ie: 3,000; 3,000,000. 360,000 is preferred to 0.36 million. The decimal
point should be shown as a full stop, not a comma
• Fractions should be written out in the text and hyphenated, eg one-third, two-
fifths, and in tables and diagrams they should be presented in numerical form.

3.31 Quotation Marks

Use single quotation marks unless you are quoting spoken words. Start quotations
more than about 60 words long on a new line, left indented, without using quotation
marks.

3.32 Group nouns

Use the singular verb for all group nouns, for example HM Revenue & Customs has
introduced ... not HM Revenue & Customs have introduced...

3.33 First Person

Avoid using the first person, singular (I) or plural (we).

3.34 Lists

Use colon and semi-colons if running on in a sentence, ie: Enquiry Centres; Areas;
Regions, or use bullet points to introduce each item with a full stop at the end of the
last line:
• Enquiry Centres
• Areas
• Regions.

• When listing up to four separate points use first, second, third, finally. If any more
items are to be listed, use bullet points.

3.35 Gender

Do not make assumptions about gender. For example, instead of writing:

• if a trainee applies, he is normally asked to complete the form

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use the plural:

• we normally ask trainee technicians who apply to complete the form.

3.36 Cross-references

Use the following convention:

• (see p 46, see pp46-55).

3.37 Abbreviations and Acronyms

• Unless in common English usage, put the name in full when first used followed by
the abbreviation or acronym in brackets, and then use the abbreviation for
example: ‘The main subject of this chapter is Corporation Tax (CT). The aspects
of CT covered are …’ This is in addition to including key ones in the glossary
• Do not use full stops within abbreviations or acronyms
• References to HM Revenue & Customs should not be abbreviated.

3.38 Initial Capital Letters

Use initial capitals only for proper nouns, trade names, and the like, in headings, and
when referring to figures and tables in the text.

3.39 Further points on style and presentation

• Avoid using Latin phrases

• Avoid unnecessary jargon
• Unavoidable jargon terms should be explained the first time they are used
• Do not use Americanisms, for example ‘labor’
• Avoid unnecessary repetition. This is particularly important where several
authors are contributing separate sections to the report. A thorough editorial
review is needed prior to submission in such instances
• Be consistent in the use of tense, which should generally be past tense
• Be consistent in drafting style
• Be consistent in the use of terminology and definitions
• Avoid ‘widows’ and ‘orphans’. A ‘widow’ is the last line of a paragraph printed by
itself at the top of a page. An ‘orphan’ is the first line of a paragraph printed by
itself at the bottom of a page
• Avoid clichés.

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4. Processes

4.1 Submission of draft and final version of reports

• Your report should be on a disk or CD in Microsoft Word 2000 or above, and all
files should be Word document files
• You will also supply the number of paper copies requested by the project
manager. We require 3.5 inch high-density (1.44Mb) disks in MS-DOS format, or
a CD (zipped if necessary)
• You may only submit draft and final reports by email if agreed in writing with the
Project Manger
• Whether a report is submitted on disk, CD, or by email (if agreed), it should be
password protected. The password should not be sent by email, but
communicated by telephone once the receipt of the report has been
acknowledged by the project manager
• Save everything that is part of the draft or final report on the disk or CD with
separate files containing:
• research summary
• research report with summary, text, appendices and annexes
• This copy of your report will contain all formatting, for example bold, underline,
page numbers
• Do not include files that are not part of your report, for example datasets and
other material related to the project but not part of the report.

4.2 Supplying data

You will be expected to provide copies of quantitative research documentation and

cleaned data at the same time as the final agreed report. There should be an
explanation of the labels and variables of the dataset, to allow easy use by
researchers within HM Revenue & Customs.

If you have any queries about this guide, please contact the project manager.

HM Revenue & Customs

Analysis

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