Research and analysis

Measuring the 鈥渢ax gap鈥� 鈥� an update (2005)

Analysis from 2005 that attempted to derive broad-brush estimates of the direct tax gap

From:
HM Revenue & Customs
Published
12 March 2008

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HM Revenue and Customs Working Paper 5a: Measuring the 鈥渢ax gap鈥� 鈥� an update

Details of analysis from 2005 that attempted to derive broad-brush estimates of the direct tax gap (i.e. across all taxes) at the start of the decade.

These 2005 estimates, with a range of between 拢10bn and 拢40bn (roughly 5% to 15% of liabilities), are not only subject to a wide margin of error, but are based on historical data prior to the major transformation in HMRC鈥檚 strategy, so don鈥檛 reflect today鈥檚 situation.

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Published 12 March 2008

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