Skip to main content
Official Statistics

Measuring tax gaps 2026 edition: tax gap estimates for 2024 to 2025

HM Revenue and Customs (HMRC) statistics and methodological annexes relating to measuring tax gaps.

Updates to this page

From:
HM Revenue & Customs
Published:
18 October 2012
Last updated:
23 June 2026
Show all updates

  1. Published 2026 edition, archived the 2025 edition and moved methodological annex to a separate page.

  2. Published 2025 edition, including methodological annex, and archived the 2024 edition.

  3. The previous text box on the publication landing page regarding an upcoming revision to VAT receipts has been updated to confirm these revisions are now implemented.

  4. Added a text box on the publication landing page alerting users of planned revisions to VAT receipts for 2022 to 2023.

  5. Published 2024 edition, including methodological annex, and archived the 2023 edition.

  6. Published 2023 edition, including methodological annex, and archived the 2022 edition.

  7. Published 2022 edition, including methodological annex, and archived the 2021 edition.

  8. A correction note has been published on both the landing page and the start of the ‘Measuring tax gaps 2021 edition’ publication.

  9. Updated to publish 'Measuring tax gaps 2021 edition - tax gap estimates for 2019 to 2020', and 'Measuring tax gaps 2021 edition - methodological annex'.

  10. Added revision announcement to the 'Details' section.

  11. Updated to correct errors identified in the behaviour breakdowns (pages 13 and 23) and the tobacco tax gap due to a correction in the cross-border shopping estimates (pages 20, 21, 25, 37, 41 to 46, and 54).

  12. Updated to publish 'Measuring tax gaps 2020 edition - tax gap estimates for 2018 to 2019', and 'Measuring tax gaps 2020 edition - methodological annex'.

  13. This release has been updated with a correction to the 2017 to 2018 lower estimate of the cigarette illicit market in Table 3.3.

  14. Updated to publish 'Measuring tax gaps 2019 edition - tax gap estimates for 2017 to 2018', and 'Measuring tax gaps 2019 edition: Methodological annex'.

  15. Updated to publish 'Measuring tax gaps 2018 edition - Tax gap estimates for 2016-17', and 'Measuring tax gaps 2018 edition: Methodological annex'.

  16. Updated to publish 'Measuring tax gaps 2017 edition - Tax gap estimates for 2015-16', and 'Measuring tax gaps 2017 edition: Methodological annex'

  17. New edition for 2016

  18. Amend to page 5 of Measuring Tax Gaps; the value of the tax gap by customer group for Individuals has been corrected to show £2.9 billion (rather than £2.1 billion).

  19. New edition for 2015

  20. New edition for 2014

  21. Update to include information for 2013

  22. First published.

Documents

1. Tax gaps: Summary

HTML

2. Tax gaps: VAT

HTML

3. Tax gaps: Excise (including alcohol, tobacco and oils)

HTML

4. Tax gaps: Income Tax, National Insurance contributions and Capital Gains Tax

HTML

5. Tax gaps: Corporation Tax

HTML

6. Tax gaps: Other taxes

HTML

7. Tax gaps: Illustrative tax gap by behaviour

HTML

Tax gaps: Background

HTML

Details

This report provides an estimate of the tax gap across all taxes and duties administered by HMRC.

The tax gap is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid.

Online tables

The full data series can be seen in the online tables.

Methodological annex

Further details of the data and methodology used to produce estimates for the tax gap can be seen in the methodological annex.

Background quality report

Further details of how the various dimensions of quality have been considered for the tax gap publication can be seen in the background quality report.

User survey — help us improve ‘Measuring tax gaps’

We are interested in understanding more about how the outputs and data from the ‘Measuring tax gaps’ publication are used, and the decisions they inform. This is important for us so we can provide a high quality publication that meets your needs.

Complete the HMRC Measuring tax gaps 2026 user survey.

Survey responses are anonymous.

Archived tax gap reports

Previous editions of the tax gap reports are available on The National Archives website:

Further information and feedback

This statistical release has been produced by government analysts working within HMRC, in line with the values, principles and protocols set out in the Code of Practice for Official Statistics.

HMRC is committed to providing impartial quality statistics that meet user needs. We encourage users to engage with us so that we can improve the official statistics and identify gaps in the statistics that are produced.

If you have any questions or comments about the ‘Measuring tax gaps’ series please email taxgap@hmrc.gov.uk.

Sign up for emails or print this page

Related content