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HM Revenue and Customs statistics relating to the direct effects of illustrative tax changes.
1. Introduction The tables below are 鈥榬eady reckoners鈥�, showing estimates鈥�
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,鈥�
Summary The VAT gap methodology uses a top-down approach which calculates鈥�
Summary The excise duties gap estimate is the sum of 5 components: the鈥�
Summary The Income Tax, National Insurance contributions (NICs) and鈥�
Total Corporation Tax Summary The Corporation Tax gap is estimated using 3鈥�
Other taxes, levies and duties Summary The 鈥榦ther taxes鈥� gap is estimated鈥�
Tax gap by behaviour The tax gap is composed of a range of customer鈥�
What is the tax gap? The tax gap is the difference between the amount of鈥�
Chapter A: Introduction Methodology A1. This document provides further鈥�
Ethnographic research with small and medium-sized businesses (SMEs) to understand how tax aligns with the day-to-day running of businesses.
Prepared by IPSOS for HMRC Authors: Angus Smith and Heidi Hasbrouck鈥�
Research exploring wealthy customers鈥� 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.
This report details the analysis of findings from the Trust and Fairness quantitative survey undertaken with over 3000 individual and small business taxpayers.
This report describes the main findings from HMRC's annual perceptions research.
Research with small businesses to understand the customer benefits of the reforms laid out in HMRC and HM Treasury鈥檚 10-year Tax Administration Strategy.
Research to understand the attitudes of individual taxpayers towards data sharing between HMRC and third parties.
This report details the findings from the 2023 Landlords population survey to understand their circumstances, motivations and future business plans.
Mixed methods research exploring business decision-making around VAT repayment methods.
Research findings regarding the earnings, employment, and Income Tax liabilities of visa holders on Sponsored Work and Family routes in financial year 2023 to 2024.
Research exploring the impact of COVID-19 on businesses.
Research which explored the drivers and deterrents for Self Assessment customers making inaccurate repayment claims.
Qualitative and quantitative research with small and medium-sized enterprises and tax agents to understand experiences of managing Corporation Tax.
Qualitative research exploring ways of improving HMRC communications relating to Making Tax Digital for Income Tax.
This document details the topics and questions where HMRC is most interested in the input of external research and analytical communities.
Official statistics in development on exploring the tax non-compliance of UK residents failing to declare their foreign income using Automatic Exchange of Information data
Qualitative research exploring customer views on granular authorisations for agents within HM Revenue and Customs' digital services.
Quarterly results from The Financial Survey of Pension Schemes (FSPS) including membership, income and expenditure, assets and liabilities.
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