Measuring tax gaps tables
HM Revenue and Customs (HMRC) tables relating to measuring tax gaps.
Documents
Details
The tax gap is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid.
Read the full Measuring tax gaps report.
Tables from previous years are available on The National Archives website:
Updates to this page
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Added tables for 2025 report and archived 2024 version.
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Added tables for 2024 report and archived 2023 version.
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Added tables for 2023 report and archived 2022 version.
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Added tables for 2022 edition and archived tables for the 2021 edition.
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Page updated with the tax gaps tables for 2021.
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Page updated with the tax gaps tables for 2020
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This release has been updated with a correction to the 2017 to 2018 lower estimate of the cigarette illicit market in Table 3.3.
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Updated to include tax gaps tables for 2019
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Updated to include tax gaps tables for 2018.
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Updated to include tax gaps tables for 2017
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Updated to include tax gaps tables for 2016
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Updated to include tax gap tables for 2015
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Added 2014 table of stats
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Updated to include tax gap tables for 2013
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First published.