Revenue bodies have long recognised the importance of finding better ways of securing good tax compliance by small and mid-sized enterprises (SME). They spend a large proportion of their limited resources on this taxpayer segment but increasingly cannot afford to deal with SME on a one-to-one basis. However, SMEs matter a great deal economically and they find the costs of complying with tax regulations burdensome. Those costs tend to be higher as a proportion of their total operating costs than they are for larger enterprises and the rules are often perceived to be very complex. This can affect SME’s ability to grow, their resilience in a crisis and, of course, their compliance with tax laws. The search for increased economic growth and cost savings in tax administration mean this issue is increasingly urgent.