Corporate report

Tax by different customer groups — 2025 to 2026

Published 9 July 2026

Every year, HMRC 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 2025 to 2026.

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 39 million (Income Taxpayers)

Individuals are by far our largest customer group and many claim tax credits and other entitlements from us, as well as paying taxes. In 2025 to 2026 they were defined as having incomes below £200,000 and assets below £2 million in each of the last 3 years.

• £375 billion estimated PAYE and National Insurance contributions (NICs) receipts collected (to nearest £5 billion)
• £25 billion estimated receipts — other taxes such as Inheritance Tax, Self Assessment, Capital Gains Tax (to nearest £5 billion)
• £2.7 billion estimated compliance yield generated from our activities (to nearest £0.1 billion)
• £530 million estimated spend on compliance activities (to nearest £10 million)
• £2.7 billion tax gap estimate for 2024 to 2025 (to nearest £0.1 billion)

Wealthy individuals: population 1.3 million

Wealthy individuals often have complex tax affairs covering multiple different taxes. In 2025 to 2026 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.

• £95 billion estimated PAYE and NICs receipts collected (to nearest £5 billion)
• £65 billion estimated receipts — other taxes such as Inheritance Tax, Self Assessment, Capital Gains Tax (to nearest £5 billion)
• £3.8 billion estimated compliance yield generated from our activities (to nearest £0.1 billion)
• £300 million estimated spend on compliance activities (to nearest £10 million)
• £3.6 billion tax gap estimate for 2024 to 2025 (to nearest £0.1 billion)

Small businesses: population 5.3 million

Small businesses represent approximately 93% of businesses in UK. In 2025 to 2026 they were defined as having turnover below £10 million and typically fewer than 20 employees.

• £55 billion estimated PAYE and NICs receipts collected (to nearest £5 billion)
• £105 billion estimated receipts — other taxes such as Corporation Tax, VAT, excise duties (to nearest £5 billion)
• £11.8 billion estimated compliance yield generated from our activities (to nearest £0.1 billion)
• £850 million estimated spend on compliance activities (to nearest £10 million)
• £36.7 billion tax gap estimate for 2024 to 2025 (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 7% of UK businesses. Some are growing rapidly, making their tax affairs increasingly complex. In 2025 to 2026 they were defined as having turnover between £10 million and £200 million or typically 20 or more employees.

• £255 billion estimated PAYE and NICs receipts collected (to nearest £5 billion)
• £75 billion estimated receipts — other taxes such as Corporation Tax, VAT, excise duties (to nearest £5 billion)
• £7.7 billion estimated compliance yield generated from our activities (to nearest £0.1 billion)
• £430 million estimated spend on compliance activities (to nearest £10 million)
• £4.1 billion tax gap estimate for 2024 to 2025 (to nearest £0.1 billion)

Large businesses: population 2,000

Large businesses make up less than 1% of UK businesses. Large and complex businesses play a pivotal role in the UK economy. In 2025 to 2026 they were broadly defined as having turnover exceeding £200 million or £2 billion in assets, but we also look at other factors such as complexity, level of risk and global mobility.

• £160 billion estimated PAYE and NICs receipts collected (to nearest £5 billion)
• £195 billion estimated receipts — other taxes such as Corporation Tax, VAT, excise duties (to nearest £5 billion)
• £17.8 billion estimated compliance yield generated from our activities (to nearest £0.1 billion)
• £360 million estimated spend on compliance activities (to nearest £10 million)
• £7.1 billion tax gap estimate for 2024 to 2025 (to nearest £0.1 billion)

Notes

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.

1. Estimated receipts from other taxes includes Self Assessment tax.
2. 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.
3. Receipts align with the May 2026 cash receipts publication found in the link below.
4. Please note that 2025 to 2026 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 note.