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HM Revenue and Customs (HMRC) tables relating to measuring tax gaps.
HM Revenue and Customs (HMRC) statistics and methodological annexes relating to measuring tax gaps.
The tax gap is estimated to be 5.3% of total theoretical tax liabilities,…
Summary The VAT gap methodology uses a top-down approach which calculates…
Summary The excise duties gap estimate is the sum of 5 components: the…
Summary The Income Tax, National Insurance contributions (NICs) and…
Total Corporation Tax Summary The Corporation Tax gap is estimated using 3…
Other taxes, levies and duties Summary The ‘other taxes’ gap is estimated…
Tax gap by behaviour The tax gap is composed of a range of customer…
What is the tax gap? The tax gap is the difference between the amount of…
Chapter A: Introduction Methodology A1. This document provides further…
Price indices percentage changes and weights for the different measures of consumer price inflation.
Annual data on digital assets identified in insolvency cases since 2019/20.
Ethnographic research with small and medium-sized businesses (SMEs) to understand how tax aligns with the day-to-day running of businesses.
Quality report for statistics related to numbers of taxpayers and registered traders.
HM Revenue and Customs statistics related to the number of taxpayers and registered traders.
Quarterly statistics from the 4 different alcohol duty regimes administered by HM Revenue and Customs.
This series looks at monthly property transactions completed in the UK with value of £40,000 or above.
Monthly statistics on duty receipts and clearances for cigarettes and other tobacco products.
Research exploring wealthy customers’ views on links between their personal and mid-sized business tax compliance behaviours
Research exploring small businesses use of HMRC costly and non-costly communication channels when interacting with HMRC.
Findings from qualitative research with individuals and small business exploring non-compliant attitudes and the role of trust and fairness in HMRC.
This report describes the main findings from HMRC's annual stakeholder research.
HMRC commissioned IFF Research to explore Income Tax Self Assessment (ITSA) customers’ views on potential flexible models of timely payment for income tax
This report details the analysis of findings from the Trust and Fairness quantitative survey undertaken with over 3000 individual and small business taxpayers.
HM Revenue and Customs commissioned Ipsos to evaluate the Employment Allowance.
This report describes the main findings from HMRC's annual perceptions research.
HMRC commissioned Ipsos to undertake a quantitative survey to explore the use of simplified mileage rates among self-employed individuals.
HM Revenue and Customs commissioned IFF to conduct a qualitative evaluation of the Annual Investment Allowance tax relief, sometimes known as AIA in 2018.
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