• Business Plan Quarterly Data Summary
• PAYE and Corporation Tax receipts from the banking sector
• Property and stamp duties
• Survey compliance costs
• Tax gaps
• Trusts

• You are here:
• Home >
• The Library >
• National and Official Statistics >
• Cross-cutting >
• Tax gaps

Measuring tax gaps

Statistics relating to estimates of tax gaps - the difference between tax collected and that, which in HM Revenue & Customs view, should be collected. Please note these are official statistics.

On this page:

• VAT gap estimates
• Measuring tax gaps
• Methodological Annex for measuring tax gaps
• Measuring tax gaps tables
• Improved beer tax: lower estimate
• Quality Report

VAT gap estimates

• Second estimate of the VAT gap for 2011-12 (PDF 68K)
• Preliminary estimate of the VAT GAP 2011-12 (PDF 72K)
• Preliminary estimate of the VAT GAP 2010-11 (PDF 63K)

Top

Measuring tax gaps

• Measuring tax gaps 2012 (PDF 968K)
• Measuring tax gaps 2011 (PDF 306K)
• Measuring tax gaps 2010 (PDF 330K)
• Measuring tax gaps 2009 (PDF 838K)

Top

Methodological annex for measuring tax gaps

• Methodological annex for measuring tax gaps 2012 (PDF 416K)
• Methodological annex for measuring tax gaps 2011 (PDF 304K)
• Methodological annex for measuring tax gaps 2010 (PDF 298K)

Top

Measuring tax gaps tables

• Measuring tax gaps tables 2012 (XLS 6.4MB)
• Measuring tax gaps tables 2011 (XLS 1.6MB)

Top

Improved beer tax: lower estimate

Beer tax gap estimates 2011 (PDF 171K)

Top

Quality Report

Quality Report: Measuring Tax Gaps (PDF 38K)

Top

• See also
• Scheduled updates
• Announcements
• Contacts
• Consultations
• Policies and documentation
• Feedback
• A-Z Index