HM Revenue and Customs (HMRC) statistics and methodological annexes relating to measuring tax gaps.
Previous editions of the tax gap reports are available via the National Archives:
This report provides an estimate of the tax gap across all taxes and duties administered by HMRC.
The tax gap is defined as the difference between the amount of tax due to the Exchequer and the amount actually collected in any given year.
This statistical release has been produced by government analysts working within HMRC, in line with the values, principles and protocols set out in the Code of Practice for Official Statistics.
The annex documents provide more details of the data and methodology used to produce estimates of the tax gap.
HMRC is committed to providing impartial quality statistics that meet user needs. We encourage users to engage with us so that we can improve the official statistics and identify gaps in the statistics that are produced.
If you would like to provide feedback on the ‘Measuring tax gaps’ series, please contact: