Official Statistics

VAT gap estimates

HMRC statistics relating to VAT gap estimates.

Documents

Details

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.

Published 29 November 2011
Last updated 23 March 2022 + show all updates
  1. Published second estimate of the VAT gap for the tax year 2020 to 2021.

  2. Published preliminary estimate of the VAT gap for the tax year 2020 to 2021.

  3. Published second estimate of the VAT gap (tax year 2019 to 2020).

  4. Published preliminary estimate of the VAT gap (tax year 2019 to 2020).

  5. Published preliminary estimate of the VAT gap (tax year 2018 to 2019).

  6. Second estimate of the VAT gap (tax year 2017 to 2018)

  7. Preliminary estimate of the VAT gap (tax year 2017 to 2018)

  8. Published 'Second estimate of the VAT gap (tax year 2016 to 2017)'

  9. Preliminary estimate of the VAT gap (tax year 2016 to 2017)

  10. Published second estimate of the VAT gap (tax year 2015 to 2016)

  11. Latest estimate

  12. Second estimate of the VAT gap (tax year 2014 to 2015)

  13. update

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

  15. Preliminary estimate of the VAT gap for the tax year 2013 to 2014 now released.

  16. Updated to include the the second estimate of the VAT gap for the tax year 2012 to 2013

  17. Updated the First Published date.

  18. First published.