Research and analysis

Measuring the “tax gap” – an update (2005)

Analysis from 2005 that attempted to derive broad-brush estimates of the direct tax gap

• From: HM Revenue & Customs
• Published: 12 March 2008

Documents

HM Revenue and Customs Working Paper 5a: Measuring the “tax gap” – an update

PDF, 26.7 KB, 2 pages

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 different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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.

Published 12 March 2008