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Collection

Measuring tax gaps publications

Statistics relating to estimates of tax gaps.

Updates to this page

From:
HM Revenue & Customs
Published:
11 October 2013
Last updated:
23 June 2026
Show all updates

  1. Added 'Undisclosed foreign income in Self Assessment by UK residents, 2018 to 2019 ' to the collection and updated tax gap definition

  2. Added 'Undisclosed foreign income in Self Assessment by UK residents, 2018 to 2019 ' to the collection and updated tax gap definition

  3. Added 'Tax gap and compliance yield: technical note' to the collection

  4. First published.

Tax gaps are the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid. Please note these are official statistics.

Official Statistics

Other statistics information

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