Official Statistics

Measuring tax gaps methodological annex

Methodological annex for statistics relating to measuring tax gaps.

• From: HM Revenue & Customs
• Published: 18 December 2012

Documents

1. Tax gaps: Summary 

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2. Tax gaps: Value Added Tax

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3. Tax gaps: Excise (including alcohol, tobacco and oils) 

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4. Tax gaps: Income Tax, National Insurance contributions and Capital Gains Tax

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5. Tax gaps: Corporation Tax

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6. Tax gaps: Other taxes

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7. Tax gaps: Illustrative tax gap by behaviour

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Details

Details

This methodological annex provides further details of the data and methodology used to produce estimates for the tax gap.

Read the full Measuring tax gaps report.

Archived tax gap methodological annexes

Previous tax gap methodological annexes are available on the National Archives website:

• 2025 edition

• 2024 edition

• 2023 edition

• 2022 edition

• 2021 edition

• 2020 edition

• 2019 edition

• 2018 edition

• 2017 edition

• 2016 edition

• 2015 edition

• 2014 and earlier

Published 18 December 2012