Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

One-third of self-assessment taxpayers pay wrong tax

02 July 2019
Issue: 4702 / Categories: News

More than three million of the ten million people who complete a tax return each year do not pay the full amount of tax.

The findings are revealed in a new research briefing by Dr Arun Advani of the University of Warwick and Centre for Competitive Advantage in the Global Economy (CAGE).

The briefing published by the Social Market Foundation found that the total tax underpaid through self assessment is about £8bn. Most of that is owed by a few taxpayers: only 2% of self-assessment taxpayers account for £4bn of the underpayment. This is equal to almost one penny on the basic rate of income tax.

Dr Advani’s report said it was important to distinguish between small errors made in good faith and large deliberate underpayments. Most of these people owe relatively small amounts. It might be that some of these cases are genuine mistakes.

HMRC audits of taxpayers’ records are...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon