Research and statistics

HM Revenue and Customs statistics relating to the direct effects of illustrative tax changes.

• Document type: Official Statistics
• Part of a collection: Tax ready reckoner statistics
• Organisation: HM Revenue & Customs
• Updated: 28 June 2024

• Direct effects of illustrative tax changes bulletin (June 2024)

  1. Introduction The tables below are ‘ready reckoners’, showing estimates…

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

• Document type: Official Statistics
• Part of a collection: Measuring tax gaps publications
• Organisation: HM Revenue & Customs
• Updated: 20 June 2024

• 1. Tax gaps: Summary

  The tax gap is estimated to be 4.8% of total theoretical tax liabilities,…

• 2. Tax gaps: VAT

  Summary The VAT gap methodology uses a ‘top-down’ approach which is an…

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

  Summary The excise duties gap estimate is the sum of 5 components: the…

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

  Summary The Income Tax, National Insurance contributions and Capital Gains…

• 5. Tax gaps: Corporation Tax

  Total Corporation Tax Summary The Corporation Tax gap is estimated using 3…

• 6. Tax gaps: Other taxes

  Other taxes, levies and duties Summary The ‘other taxes’ gap is estimated…

• 7. Tax gaps: Illustrative tax gap by behaviour

  Tax gap by behaviour The tax gap is composed of a range of customer…

• Tax gaps: Background

  What is the tax gap? The tax gap is the difference between the amount of…

• Tax gaps: Methodological annex

  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.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 19 March 2024

• Summary of the evaluation of changes to how HMRC supports Self Assessment customers in the 2023 to 2024 tax year

  Context In the 2023 to 2024 tax year, HMRC trialled changes to how it…

• Evaluation of changes to how HMRC supports Self Assessment customers in the 2023 to 2024 tax year

  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.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 22 February 2024

Mixed methods research exploring the wider economic benefits experienced by VAT business using fully functional Making Tax Digital (MTD) software.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 22 February 2024

Externally commissioned research exploring customer perceptions of personalised digital prompts in online Self Assessment forms.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 25 January 2024

Research which explored customer perceptions of HMRC educational messages delivered via third party intermediaries

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 25 January 2024

Data on amusement permits, bingo clubs and bookmaking office licences, as well as the number employed in the gambling sector and annual gambling turnover.

• Document type: Official Statistics
• Organisation: Department for Communities (Northern Ireland) and 1 others
• Updated: 20 December 2023

Mixed methods research into agents with wealthy clients.

• Document type: Research
• Part of a collection: Collecting the right tax from wealthy individuals
• Organisation: HM Revenue & Customs
• Updated: 2 November 2023

Externally commissioned survey research exploring customer preferences for method of engaging with HMRC and for using digital channels.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 28 September 2023

Qualitative research to better understand attitudes towards VAT debt among businesses.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 14 September 2023

Commissioned qualitative research providing insights into the population of pension scheme administrators and their awareness and views on IT platform changes.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 20 July 2023

Mixed methods research to better understand Unpaid Agents, the people they help, and their motivations to register their helping relationship online with HMRC.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 20 July 2023

Research with customers whose payment required manual allocation by HMRC.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 20 July 2023

This report describes the main findings from HMRC's annual stakeholder research.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 17 July 2023

This report describes the main findings from HMRC's annual perceptions research.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 17 July 2023

This report describes the main findings from the department's 2022 customer survey.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 17 July 2023

Research into the key considerations for business when choosing Making Tax Digital software.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 6 July 2023

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.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 30 March 2023

Research which explored customers' experience of the Profit Diversion Compliance Facility and Diverted Profits Enquiry Process.

• Document type: Research
• Organisation: HM Revenue & Customs
• Updated: 7 February 2023