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HM Revenue and Customs statistics relating to the direct effects of illustrative tax changes.
1. Introduction The tables below are ‘ready reckoners’, showing estimates…
HM Revenue and Customs (HMRC) statistics and methodological annexes relating to measuring tax gaps.
The tax gap is estimated to be 4.8% of total theoretical tax liabilities,…
Summary The VAT gap methodology uses a ‘top-down’ approach which is an…
Summary The excise duties gap estimate is the sum of 5 components: the…
Summary The Income Tax, National Insurance contributions and Capital Gains…
Total Corporation Tax Summary The Corporation Tax gap is estimated using 3…
Other taxes, levies and duties Summary The ‘other taxes’ gap is estimated…
Tax gap by behaviour The tax gap is composed of a range of customer…
What is the tax gap? The tax gap is the difference between the amount of…
Chapter A: Introduction Methodology A1. This document provides further…
Evaluation of 2 trials that changed how HMRC supported Self Assessment customers in the 2023 to 2024 tax year.
Context In the 2023 to 2024 tax year, HMRC trialled changes to how it…
Introduction HM Revenue and Customs (HMRC) has a strong online offering,…
Research exploring the impact of Making Tax Digital on VAT customers below the £85,000 threshold following requirements introduced in April 2022.
Mixed methods research exploring the wider economic benefits experienced by VAT business using fully functional Making Tax Digital (MTD) software.
Externally commissioned research exploring customer perceptions of personalised digital prompts in online Self Assessment forms.
Research which explored customer perceptions of HMRC educational messages delivered via third party intermediaries
Data on amusement permits, bingo clubs and bookmaking office licences, as well as the number employed in the gambling sector and annual gambling turnover.
Mixed methods research into agents with wealthy clients.
Externally commissioned survey research exploring customer preferences for method of engaging with HMRC and for using digital channels.
Qualitative research to better understand attitudes towards VAT debt among businesses.
Commissioned qualitative research providing insights into the population of pension scheme administrators and their awareness and views on IT platform changes.
Mixed methods research to better understand Unpaid Agents, the people they help, and their motivations to register their helping relationship online with HMRC.
Research with customers whose payment required manual allocation by HMRC.
This report describes the main findings from HMRC's annual stakeholder research.
This report describes the main findings from HMRC's annual perceptions research.
This report describes the main findings from the department's 2022 customer survey.
Research into the key considerations for business when choosing Making Tax Digital software.
Research with customers who need extra help to update our understanding of their experience of accessing support with their taxes through voluntary and community sector organisations, and HMRC.
Research which explored customers' experience of the Profit Diversion Compliance Facility and Diverted Profits Enquiry Process.
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