Policy paper

Issue briefing: calculating the 2015 to 2016 tax gap

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

• From: HM Revenue & Customs
• Published: 26 October 2017

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HMRC issue briefing: calculating the 2015 to 2016 tax gap

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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 26 October 2017