More than three-quarters of businesses north of the border have failed to make plans for operating in an independent Scotland, according to KPMG’s report.
Researchers found 84% of respondents had not made specific provisions for working in a separate country in the event of a Yes vote in September.
However, the lack of planning did not mean that companies were simply ignoring the referendum, with nearly a third of businesses questioned saying they were concerned about potential changes to the tax environment should Scotland become independent.
Around a quarter of respondents also flagged up concerns over a potential currency change, while 21.9% said the impact on cross-border trade within the UK was their biggest worry.
Jon Meeten, head of Tax for KPMG in Scotland, said: “The potential creation of an independent and wholly separate Scottish tax system could give rise to a period of uncertainty for businesses and individuals, as well as create opportunities to design a more effective system tailored to Scotland’s specific requirements.
“Regardless of the result of the Scottish independence referendum, the Scotland Act 2012 means that changes will be made to the structure and operation of taxation in Scotland.”