Research and analysis

Tax gap and compliance yield: technical note

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

• From: HM Revenue & Customs
• Published: 21 December 2021

Documents

The tax gap and compliance yield – what they are and how they relate

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Details

This note explains how the tax gap estimates published in the annual Measuring tax gaps publication are related to HMRC’s compliance yield. The size of the tax gap and amount of compliance yield are connected but the impact of compliance yield on the tax gap is not straightforward.

Further information and feedback

If you have any questions or comments please email taxgap@hmrc.gov.uk.

Published 21 December 2021