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Summary of HM Revenue and Customs' tax receipts, National Insurance contributions (NICs), and expenditure for the UK.
Released 19 December 2025. Next release 22 January 2026. Headlines Gross…
Released 21 August 2025. Next release due early 2026. About this release…
This page presents the annual historic estimates for the Scottish share of UK VAT for the purposes of the Scottish Government budget (Scottish VAT Assignment).
The latest release was published 09:30 18 December 2025. The next release…
An overview of VAT statistics, covering receipts information and the characteristics of the VAT trader population in the UK.
1. Headlines The key points of Value Added Tax (VAT) statistics are: total…
1. About this release This official statistics publication provides…
HMRC statistics relating to VAT gap estimates.
Qualitative research report to evaluate the notification of uncertain tax treatment policy.
An evaluation report summarising the evidence and conclusions of HMRC's evaluation of Uncertain Tax Treatment notification policy.
Research exploring the impact the EU Exit would have on the trade of UK businesses who trade exclusively with countries within the European Union (EU).
Research investigating the scale of services imported by VAT-unregistered businesses from both inside and outside the European Union (EU).
This report explores the early experiences of businesses impacted by the reforms to VAT penalties introduced from 1 January 2023.
Mixed methods research exploring business decision-making around VAT repayment methods.
Research explored UK businesses’ experiences of the VAT Flat Rate Scheme.
A final evaluation report summarising the main evidence and conclusions of HMRC’s impact evaluation of Making Tax Digital for VAT.
This report estimates the wider economic benefit of Making Tax Digital for VAT, beyond any requirements to meet tax obligations.
Research exploring the extent to which Making Tax Digital for VAT is achieving its objectives of reducing scope for error and making it easier to get tax right.
Research into customer perceptions and experiences of the VAT registration.
Research into customer perceptions and experiences of VAT de-registration.
A longer time series of contributions to the Consumer Prices Index including owner occupiers' housing costs (CPIH) and Consumer Prices Index (CPI), UK, monthly.
Research exploring the impact of Making Tax Digital on VAT customers below the £85,000 threshold following requirements introduced in April 2022.
Mixed methods research exploring the wider economic benefits experienced by VAT business using fully functional Making Tax Digital (MTD) software.
A quality report on the VAT annual statistics which provides an overview of VAT statistics and the VAT trader population in the UK.
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