Measuring tax gaps 2025 edition: tax gap estimates for 2023 to 2024
Source: gov.uk (2025-06-19)

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

This report provides an estimate of the tax gap across all taxes and duties administered by HMRC.

The tax gap is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid.

Online tables

The full data series can be seen in the online tables (http://www.gov.uk/government/statistics/measuring-tax-gaps-tables).

User survey — help us improve ‘Measuring tax gaps’

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Complete the HMRC Measuring tax gaps 2025 user survey (https://forms.office.com/Pages/ResponsePage.aspx?id=PPdSrBr9mkqOekokjzE54QEsI9CIGYVPkLM_8-6Vi_BURERWNFc1OEI1T000VE0zQzJTSFFGUk5DWiQlQCN0PWcu).

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Archived tax gap reports

Previous editions of the tax gap reports are available on The National Archives website:

2024 edition (https://webarchive.nationalarchives.gov.uk/ukgwa/20250501185902/https://www.gov.uk/government/statistics/measuring-tax-gaps)

2023 edition (https://webarchive.nationalarchives.gov.uk/ukgwa/20230720170136/https://www.gov.uk/government/statistics/measuring-tax-gaps)

2022 edition (https://webarchive.nationalarchives.gov.uk/ukgwa/20230206161139/https://www.gov.uk/government/statistics/measuring-tax-gaps)

2021 edition (https://webarchive.nationalarchives.gov.uk/ukgwa/20220614163810/https://www.gov.uk/government/statistics/measuring-tax-gaps)

2020 edition (https://webarchive.nationalarchives.gov.uk/ukgwa/20210831200552/https://www.gov.uk/government/statistics/measuring-tax-gaps)

2019 edition (https://webarchive.nationalarchives.gov.uk/20200701215139/https://www.gov.uk/government/statistics/measuring-tax-gaps)

2018 edition (https://webarchive.nationalarchives.gov.uk/20190509073425/https://www.gov.uk/government/statistics/measuring-tax-gaps)

2017 edition (https://webarchive.nationalarchives.gov.uk/ukgwa/20180410234735/https://www.gov.uk/government/statistics/measuring-tax-gaps)

2016 edition (https://webarchive.nationalarchives.gov.uk/ukgwa/20161124090029/https://www.gov.uk/government/statistics/measuring-tax-gaps)

2015 edition (https://webarchive.nationalarchives.gov.uk/ukgwa/20160612044958/https://www.gov.uk/government/statistics/measuring-tax-gaps)

2014 and earlier (https://webarchive.nationalarchives.gov.uk/ukgwa/20150612044958/https://www.gov.uk/government/statistics/measuring-tax-gaps)

Further information and feedback

This statistical release has been produced by government analysts working within HMRC, in line with the values, principles and protocols set out in the Code of Practice for Official Statistics (https://code.statisticsauthority.gov.uk/).

HMRC is committed to providing impartial quality statistics that meet user needs. We encourage users to engage with us so that we can improve the official statistics and identify gaps in the statistics that are produced.

If you have any questions or comments about the ‘Measuring tax gaps’ series please email xxx@xxx.xx (mailto:xxx@xxx.xx).