Official Statistics

VAT gap estimates

HMRC statistics relating to VAT gap estimates.

Documents

Details

The VAT gap is the difference between the VAT theoretical liability, estimated using national accounts data, and actual cash receipts.

Archive versions of the VAT gap estimates published on GOV.UK are available via the UK Government Web Archive, from the National Archives.

Published 29 November 2011
Last updated 27 October 2021 + show all updates
  1. Published preliminary estimate of the VAT gap for the tax year 2020 to 2021.

  2. Published second estimate of the VAT gap (tax year 2019 to 2020).

  3. Published preliminary estimate of the VAT gap (tax year 2019 to 2020).

  4. Published preliminary estimate of the VAT gap (tax year 2018 to 2019).

  5. Second estimate of the VAT gap (tax year 2017 to 2018)

  6. Preliminary estimate of the VAT gap (tax year 2017 to 2018)

  7. Published 'Second estimate of the VAT gap (tax year 2016 to 2017)'

  8. Preliminary estimate of the VAT gap (tax year 2016 to 2017)

  9. Published second estimate of the VAT gap (tax year 2015 to 2016)

  10. Latest estimate

  11. Second estimate of the VAT gap (tax year 2014 to 2015)

  12. update

  13. Second estimate of the VAT gap (tax year 2013 to 2014) release

  14. Preliminary estimate of the VAT gap for the tax year 2013 to 2014 now released.

  15. Updated to include the the second estimate of the VAT gap for the tax year 2012 to 2013

  16. Updated the First Published date.

  17. First published.