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tax gap

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Penalties and powers: Has HMRC become too powerful? premium icon
Penalties and powers
21 Sep 2026
Why the tax gap is at its highest ever cash value despite two decades of compliance investment premium icon
Closing the gap
07 Sep 2026
Striking a balance between closing the tax gap and not overburdening small businesses premium icon
Tricky balancing act
22 Jun 2026
Umbrella companies and the new PAYE liability rules premium icon
Change in the weather
01 Sep 2025
Offshore secrecy is facilitating tax evasion premium icon
Tax transparency dilemma
28 Jul 2025
Regulation of the tax profession – is it necessary premium icon
A solution in search of a problem?
14 Apr 2025
State of tax administration: Rising tax debts, falling customer services and misfiring compliance premium icon
The state of tax administration
28 Oct 2024
Effect of removing taxpayers from self assessment premium icon
Unhappy returns
09 Sep 2024
Tackling the tax gap: where are we now? premium icon
Tackling the tax gap
02 Sep 2024
Tax gap – who’s the target premium icon
Who’s the target?
01 Jul 2024
Tax gap creeps up to £34bn

The 2012/13 tax gap was £34bn, or 6.8% of tax liabilities, according to newly released HMRC figures, which show a small rise on the £33bn (6.6%) in the previous year (revised down from an initial £35bn).

20 Oct 2014
Little change for tax gap in 2011/12

Revised data for previous year means a fall of just 0.1%

11 Oct 2013
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Readers’ forum: Is earning interest an ‘economic activity’ for input tax purposes? Readers’ forum: Residence nil-rate band conundrum Readers’ forum: Joint owners or partnership? Readers’ forum: Missing underpayment New queries: 22 October 2026
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Independent tax commission launched to review tax system Investigations into football industry yield 22% extra tax Tax adviser registration rules for trustees clarified HMRC knows that 2.6 million people are selling goods online Tax tip: Challenge HMRC if an officer queries input tax apportionments
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Wine packing research did not advance technology Lease extension decision deferred pending Archer No proof that employees were transferred Failure to notify HMRC results in appeal being struck out Tax appeals should be heard before the judicial review
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