This file may not be suitable for users of assistive technology.
Request an accessible format.
If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email email@example.com.
Please tell us what format you need. It will help us if you say what assistive technology you use.
HM Revenue and Customs Working Paper 5a: Measuring the “tax gap” – an update
Details of analysis from 2005 that attempted to derive broad-brush estimates of the direct tax gap (i.e. across all taxes) at the start of the decade.
These 2005 estimates, with a range of between £10bn and £40bn (roughly 5% to 15% of liabilities), are not only subject to a wide margin of error, but are based on historical data prior to the major transformation in HMRC’s strategy, so don’t reflect today’s situation.