Research and analysis
Tax gap and compliance yield: technical note
A technical note from HMRC setting out what the tax gap and compliance yield are and how they are related.
Documents
Details
This note explains how the tax gap estimates published in the annual Measuring tax gaps publication are related to HMRC’s compliance yield. The size of the tax gap and amount of compliance yield are connected but the impact of compliance yield on the tax gap is not straightforward.
Further information and feedback
If you have any questions or comments please email taxgap@hmrc.gov.uk.
Published 21 December 2021