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Official statistics in development on exploring the tax non-compliance of UK residents failing to declare their foreign income using Automatic Exchange of Information data
Summary This publication presents analysis of tax non-compliance of UK…
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…
Mixed methods research into agents with wealthy clients.
Background and methodology BMG Research was commissioned by HM Revenue and…
Qualitative research to better understand attitudes towards VAT debt among businesses.
A technical note from HMRC setting out what the tax gap and compliance yield are and how they are related.
Research to understand the knowledge, attitudes and behaviours of Chinese online sellers in relation to their customs and tax obligations when selling goods to the UK.
This research explored businesses’ attitudes and behaviours around compliance and their responses to a range of messages.
Research to improve understanding of wealth managers, UK goods importers and freight forwarders who might be at risk of facilitating or enabling tax evasion and avoidance
Research to understand attitudes towards and motivations for electronic sales suppression (ESS) among businesses and electronic point of sale (EPOS) industry stakeholders.
Research to understand why Capital Gains Tax (CGT) is not always paid and how best to raise awareness of, and compliance with, CGT obligations for the sale of a residential property.
Research into the behaviours and drivers of tax compliance for wealthy people to improve HMRC's understanding of this group.
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