Statistics

VAT gap estimates

HMRC statistics relating to VAT gap estimates.

Documents

Second estimate of the VAT gap (tax year 2013 to 2014)

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Preliminary estimate of the VAT gap (tax year 2013 to 2014)

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Second estimate of the VAT gap (tax year 2012 to 2013)

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Preliminary estimate of the VAT gap (tax year 2012 to 2013)

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Second estimate of the VAT gap (tax year 2011 to 2012)

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Preliminary estimate of the VAT gap (tax year 2011 to 2012)

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Preliminary estimate of the VAT gap (tax year 2010 to 2011)

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Detail

The ‘VAT gap’ is the difference between the VAT theoretical liability, estimated using National Accounts data, and actual cash receipts.