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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:

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