Corporate report

Tax by different customer groups – 2024 to 2025

Published 17 July 2025

Every year, we collect revenues from millions of individuals and from businesses of all sizes. To help us do this, we segment our customers into groups so we can identify their needs and risks more accurately and tailor our responses accordingly. The tables below show key performance data for our customer groups during 2024 to 2025.

There are some differences between the way we segment receipts between customer groups and how theoretical liabilities are segmented when calculating tax gaps. For example, as employers operate PAYE schemes, we evaluate compliance in PAYE within the tax gaps for small, mid-sized and large business customer groups.

Individual customers: population 37 million (Income Tax payers)

Individuals are by far our largest customer group and many claim tax credits and other entitlements from us, as well as paying taxes. In 2024 to 2025 they were defined as having incomes below £200,000 and assets below £2 million in each of the last 3 years.

• £355 billion Estimated PAYE and National Insurance contributions (NIC) receipts collected (to nearest £5 billion)
• £20 billion Estimated receipts – other taxes, such as Corporation Tax, VAT, excise duties, Capital Gains Tax (to nearest £5 billion)
• £3.5 billion Estimated compliance yield generated from our activities (to nearest £0.1 billion)
• £480 million Estimated spend on compliance activities (to nearest £10 million)
• £2.2 billion Estimated tax gap estimate for 2023 to 2024 (to nearest £0.1 billion)

Wealthy individuals: population 950,000

Wealthy individuals often have complex tax affairs covering multiple different taxes. In 2024 to 2025 they were defined as having incomes of £200,000 or more, or assets equal to or above £2 million in any of the last 3 years.

• £70 billion Estimated PAYE and NIC receipts collected (to nearest £5 billion)
• £55 billion Estimated receipts – other taxes, including Corporation Tax, VAT, excise duties, Capital Gains Tax (to nearest £5 billion)
• £3.7 billion Estimated compliance yield generated from our activities (to nearest £0.1 billion)
• £300 million Estimated spend on compliance activities (to nearest £10 million)
• £2.1 billion Estimated tax gap estimate for 2023 to 2024 (to nearest £0.1 billion)

Small businesses: population 5.1 million

Small businesses represent approximately 93% of businesses in UK. In 2024 to 2025 they were defined as having turnover below £10 million and typically fewer than 20 employees.

• £45 billion Estimated PAYE and NIC receipts collected (to nearest £5 billion)
• £100 billion Estimated receipts – other taxes, including Corporation Tax, VAT, excise duties, Capital Gains Tax (to nearest £5 billion)
• £7.8 billion Estimated compliance yield generated from our activities (to nearest £0.1 billion)
• £760 million Estimated spend on compliance activities (to nearest £10 million)
• £28.0 billion Estimated tax gap estimate for 2023 to 2024 (to nearest £0.1 billion)

Mid-sized businesses, charities and public bodies: population 380,000 (Corporation Tax Registered Entities)

Mid-sized businesses (excluding charities and public bodies) make up approximately 6% of UK businesses, but some are growing rapidly, making their tax affairs increasingly complex. In 2024 to 2025 they were defined as having turnover between £10 million and £200 million or typically 20 or more employees.

• £230 billion Estimated PAYE and NIC receipts collected (to nearest £5 billion)
• £70 billion Estimated receipts – other taxes, including Corporation Tax, VAT, excise duties, Capital Gains Tax (to nearest £5 billion)
• £7.4 billion Estimated compliance yield generated from our activities (to nearest £0.1 billion)
• £350 million Estimated spend on compliance activities (to nearest £10 million)
• £4.4 billion Estimated tax gap estimate for 2023 to 2024 (to nearest £0.1 billion)

Large businesses: population 2,000

Large and complex businesses play a pivotal role in the UK economy. In 2024 to 2025, they were broadly defined as having turnover exceeding £200 million, but we look at other factors such as complexity, level of risk and global mobility.

• £145 billion Estimated PAYE and NIC receipts collected (to nearest £5 billion)
• £190 billion Estimated receipts – other taxes, including Corporation Tax, VAT, excise duties, Capital Gains Tax (to nearest £5 billion)
• £19.7 billion Estimated compliance yield generated from our activities (to nearest £0.1 billion)
• £340 million Estimated spend on compliance activities (to nearest £10 million)
• £5.8 billion Estimated tax gap estimate for 2023 to 2024 (to nearest £0.1 billion)

Notes

1. Estimated PAYE and NICs receipts are collected from small, mid-sized and large businesses but paid by individual and wealthy customers. Total PAYE receipts are therefore included twice in these figures to show how they are attributed to both business and customer groups.
2. Estimated receipts from other taxes includes Self Assessment tax.
3. PAYE receipts are included in the total receipts for individual and wealthy customer groups, whereas the PAYE tax gap is reported as part of the tax gaps for small, mid-sized and large business customer groups.
4. Receipts align with the May 2025 cash receipts you can find in the HMRC tax receipts and National Insurance contributions for the UK (monthly bulletin). Please note that 2024 to 2025 receipts are provisional until they are aligned to the Trust Statement.
5. Some compliance yield and activities are directed towards organised crime, which is not included in this table.