VAT gap estimates
HMRC statistics relating to VAT gap estimates.
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If you have any queries relating to these statistics, please contact: revenuemonitoring@hmrc.gov.uk
The VAT gap is the difference between the VAT theoretical liability, estimated using national accounts data, and actual cash receipts.
Archive versions of the VAT gap estimates published on GOV.UK are available via the UK Government Web Archive, from the National Archives.
Last updated 6 March 2024 + show all updates
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Second estimate of the VAT gap updated to tax year 2022 to 2023.
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Published preliminary estimate of the VAT gap for the tax year 2022 to 2023.
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The page has been updated with the 'second estimate of the VAT gap (tax year 2021 to 2022)'
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Announcement added relating to a potential error to April 2021 to March 2022 net VAT receipts.
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Published preliminary estimate of the VAT gap for the tax year 2021 to 2022.
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Published second estimate of the VAT gap for the tax year 2020 to 2021.
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Published preliminary estimate of the VAT gap for the tax year 2020 to 2021.
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Published second estimate of the VAT gap (tax year 2019 to 2020).
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Published preliminary estimate of the VAT gap (tax year 2019 to 2020).
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Published preliminary estimate of the VAT gap (tax year 2018 to 2019).
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Second estimate of the VAT gap (tax year 2017 to 2018)
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Preliminary estimate of the VAT gap (tax year 2017 to 2018)
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Published 'Second estimate of the VAT gap (tax year 2016 to 2017)'
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Preliminary estimate of the VAT gap (tax year 2016 to 2017)
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Published second estimate of the VAT gap (tax year 2015 to 2016)
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Latest estimate
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Second estimate of the VAT gap (tax year 2014 to 2015)
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update
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Second estimate of the VAT gap (tax year 2013 to 2014) release
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Preliminary estimate of the VAT gap for the tax year 2013 to 2014 now released.
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Updated to include the the second estimate of the VAT gap for the tax year 2012 to 2013
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Updated the First Published date.
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First published.