Research and statistics

Mixed methods research into agents with wealthy clients.

• Document type: Research
• Part of a collection: Collecting the right tax from wealthy individuals
• Organisation: HM Revenue & Customs
• Updated: 2 November 2023

• Executive summary

  Background and methodology BMG Research was commissioned by HM Revenue and…

Qualitative research to better understand attitudes towards VAT debt among businesses.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 14 September 2023

• Understanding VAT debt and how customers manage debt

  Qualitative research with micro and small businesses to understand VAT…

HM Revenue and Customs (HMRC) statistics and methodological annexes relating to measuring tax gaps.

• Document type: Official Statistics
• Part of a collection: Measuring tax gaps publications
• Organisation: HM Revenue & Customs
• Updated: 22 June 2023

• 1. Tax gaps: Summary

  The tax gap is estimated to be 4.8% of total theoretical tax liabilities,…

• 2. Tax gaps: VAT

  Summary The VAT gap methodology uses a ‘top-down’ approach which is an…

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

  Summary The excise duty gap estimate is the sum of 5 components: the beer…

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

  Summary The Income Tax, National Insurance contributions and Capital Gains…

• 5. Tax gaps: Corporation Tax

  Total Corporation Tax Summary The Corporation Tax gap is estimated using 3…

• 6. Tax gaps: Other taxes

  Other taxes, levies and duties Summary The ‘other taxes’ gap is estimated…

• 7. Tax gaps: Illustrative tax gap by behaviour

  Tax gap by behaviour The tax gap is composed of a range of customer…

• Tax gaps: Background

  What is the tax gap? The tax gap is the difference between the amount of…

• Tax gaps: Methodological annex

  Chapter A: Introduction Methodology A1. This document provides further…

A technical note from HMRC setting out what the tax gap and compliance yield are and how they are related.

• Document type: Research
• Part of a collection: Measuring tax gaps publications
• Organisation: HM Revenue & Customs
• Updated: 21 December 2021

Research to understand the knowledge, attitudes and behaviours of Chinese online sellers in relation to their customs and tax obligations when selling goods to the UK.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 20 July 2021

This research explored businesses’ attitudes and behaviours around compliance and their responses to a range of messages.

• Document type: Research and analysis
• Organisation: HM Revenue & Customs
• Updated: 8 February 2021

Research to improve understanding of wealth managers, UK goods importers and freight forwarders who might be at risk of facilitating or enabling tax evasion and avoidance

• Document type: Research and analysis
• Organisation: HM Revenue & Customs
• Updated: 2 December 2020

Research to understand attitudes towards and motivations for electronic sales suppression (ESS) among businesses and electronic point of sale (EPOS) industry stakeholders.

• Document type: Research and analysis
• Organisation: HM Revenue & Customs
• Updated: 1 December 2020

Research to understand why Capital Gains Tax (CGT) is not always paid and how best to raise awareness of, and compliance with, CGT obligations for the sale of a residential property.

• Document type: Research and analysis
• Organisation: HM Revenue & Customs
• Updated: 26 November 2020

Research into the behaviours and drivers of tax compliance for wealthy people to improve HMRC's understanding of this group.

• Document type: Research and analysis
• Organisation: HM Revenue & Customs
• Updated: 29 April 2019