Official Statistics

Measuring tax gaps

HM Revenue and Customs (HMRC) statistics and methodological annexes relating to measuring tax gaps.

Documents

Measuring tax gaps 2018 edition - tax gap estimates for 2016-17

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Measuring tax gaps 2018 edition: Methodological annex

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Details

Previous editions of the tax gap reports are available on The National Archives website:

This report provides an estimate of the tax gap across all taxes and duties administered by HMRC.

The tax gap is defined as the difference between the amount of tax due to the Exchequer and the amount actually collected in any given year.

This statistical release has been produced by government analysts working within HMRC, in line with the values, principles and protocols set out in the Code of Practice for Official Statistics.

The annex documents provide more details of the data and methodology used to produce estimates of the tax gap.

HMRC is committed to providing impartial quality statistics that meet user needs. We encourage users to engage with us so that we can improve the official statistics and identify gaps in the statistics that are produced.

If you would like to provide feedback on the ‘Measuring tax gaps’ series, please contact Anthony Burke.

Published 18 October 2012
Last updated 14 June 2018 + show all updates
  1. Updated to publish 'Measuring tax gaps 2018 edition - Tax gap estimates for 2016-17', and 'Measuring tax gaps 2018 edition: Methodological annex'.
  2. Updated to publish 'Measuring tax gaps 2017 edition - Tax gap estimates for 2015-16', and 'Measuring tax gaps 2017 edition: Methodological annex'
  3. New edition for 2016
  4. Amend to page 5 of Measuring Tax Gaps; the value of the tax gap by customer group for Individuals has been corrected to show £2.9 billion (rather than £2.1 billion).
  5. New edition for 2015
  6. New edition for 2014
  7. Update to include information for 2013
  8. First published.