Policy paper

Issue briefing: calculating the 2014 to 2015 tax gap

This briefing explains why we calculate the tax gap each year and how it influences the way we work to collect taxes.

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The tax gap gives HMRC a broad picture of the tax that should in theory be collected, against what is actually collected. This briefing explains why we calculate the tax gap each year and how it influences the way we work to collect taxes.

Read the full Measuring tax gaps report.

Published 20 October 2016