Official Statistics

VAT gap estimates

HMRC statistics relating to VAT gap estimates.

• From: HM Revenue & Customs
• Published: 29 November 2011
• Last updated: 30 October 2024 — See all updates

Documents

Preliminary estimate of the VAT gap (tax year 2023 to 2024)

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Second estimate of the VAT gap (tax year 2022 to 2023)

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VAT gap - Quality Report February 2023

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Details

If you have any queries relating to these statistics, please contact: revenuemonitoring@hmrc.gov.uk

The VAT gap is the difference between the VAT theoretical liability, estimated using national accounts data, and actual cash receipts.

Archive versions of the VAT gap estimates published on GOV.UK are available via the UK Government Web Archive, from the National Archives.

Published 29 November 2011
Last updated 30 October 2024 + show all updates

1. 30 October 2024

   Published preliminary estimate of the VAT gap for the tax year 2023 to 2024.

2. 6 March 2024

   Second estimate of the VAT gap updated to tax year 2022 to 2023.

3. 22 November 2023

   Published preliminary estimate of the VAT gap for the tax year 2022 to 2023.

4. 15 March 2023

   The page has been updated with the 'second estimate of the VAT gap (tax year 2021 to 2022)'

5. 20 December 2022

   Announcement added relating to a potential error to April 2021 to March 2022 net VAT receipts.

6. 17 November 2022

   Published preliminary estimate of the VAT gap for the tax year 2021 to 2022.

7. 23 March 2022

   Published second estimate of the VAT gap for the tax year 2020 to 2021.

8. 27 October 2021

   Published preliminary estimate of the VAT gap for the tax year 2020 to 2021.

9. 3 March 2021

   Published second estimate of the VAT gap (tax year 2019 to 2020).

10. 25 November 2020

    Published preliminary estimate of the VAT gap (tax year 2019 to 2020).

11. 11 March 2020

    Published preliminary estimate of the VAT gap (tax year 2018 to 2019).

12. 13 March 2019

    Second estimate of the VAT gap (tax year 2017 to 2018)

13. 29 October 2018

    Preliminary estimate of the VAT gap (tax year 2017 to 2018)

14. 13 March 2018

    Published 'Second estimate of the VAT gap (tax year 2016 to 2017)'

15. 22 November 2017

    Preliminary estimate of the VAT gap (tax year 2016 to 2017)

16. 8 March 2017

    Published second estimate of the VAT gap (tax year 2015 to 2016)

17. 23 November 2016

    Latest estimate

18. 16 March 2016

    Second estimate of the VAT gap (tax year 2014 to 2015)

19. 25 November 2015

    update

20. 18 March 2015

    Second estimate of the VAT gap (tax year 2013 to 2014) release

21. 3 December 2014

    Preliminary estimate of the VAT gap for the tax year 2013 to 2014 now released.

22. 19 March 2014

    Updated to include the the second estimate of the VAT gap for the tax year 2012 to 2013

23. 3 March 2014

    Updated the First Published date.

24. 29 November 2011

    First published.