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"shareChange": 8.9 }, { "id": "wealthy", "label": "Wealthy", "from": "2019-20", "to": "2024-25", "fromValue": 1.5, "toValue": 3.6, "change": 2.1, "shareChange": 2.3 }, { "id": "large-businesses", "label": "Large businesses", "from": "2019-20", "to": "2024-25", "fromValue": 5.1, "toValue": 7.1, "change": 2, "shareChange": -0.7 }, { "id": "individuals", "label": "Individuals", "from": "2019-20", "to": "2024-25", "fromValue": 2.1, "toValue": 2.7, "change": 0.6, "shareChange": -0.7 }, { "id": "mid-sized-businesses", "label": "Mid-sized businesses", "from": "2019-20", "to": "2024-25", "fromValue": 4.2, "toValue": 4.1, "change": -0.1, "shareChange": -3.5 }, { "id": "criminals", "label": "Criminals", "from": "2019-20", "to": "2024-25", "fromValue": 5.9, "toValue": 5, "change": -0.9, "shareChange": -6.3 } ], "tax": [ { "id": "corporation-tax-total-corporation-tax", "label": "Corporation Tax", "from": "2019-20", "to": "2024-25", "fromValue": 10.3, "toValue": 21, "change": 10.7, "shareChange": 9.8 }, { "id": "income-tax-nics-capital-gains-tax-total-income-tax-nics-capital-gains-tax", "label": "Income Tax, NICs, Capital Gains Tax", "from": "2019-20", "to": "2024-25", "fromValue": 12.4, "toValue": 20.9, "change": 8.5, "shareChange": 4.4 }, { "id": "other-taxes-total-other-taxes", "label": "other taxes", "from": "2019-20", "to": "2024-25", "fromValue": 2, "toValue": 2.3, "change": 0.3, "shareChange": -1.1 }, { "id": "vat-total-vat", "label": "VAT", "from": "2019-20", "to": "2024-25", "fromValue": 12.2, "toValue": 12.1, "change": -0.1, "shareChange": -10 }, { "id": "excise-duty-total-excise-duty", "label": "excise duty", "from": "2019-20", "to": "2024-25", "fromValue": 3.1, "toValue": 2.9, "change": -0.2, "shareChange": -2.8 } ] }, "revisions": [ { "id": "mtg-2026", "labels": [ "MTG 2026" ], "label": "MTG 2026", "values": { "2005-06": 7.5, "2006-07": 6.7, "2007-08": 6.3, "2008-09": 6.9, "2009-10": 6.4, "2010-11": 6.3, "2011-12": 6.1, "2012-13": 6.7, "2013-14": 6.9, "2014-15": 6, "2015-16": 5.8, "2016-17": 5.5, "2017-18": 5.2, "2018-19": 5.3, "2019-20": 6, "2020-21": 5.7, "2021-22": 6, "2022-23": 6.6, "2023-24": 6, "2024-25": 6.4 }, "belowPoint1": [] }, { "id": "mtg-2025", "labels": [ "MTG 2025" ], "label": "MTG 2025", "values": { "2005-06": 7.4, "2006-07": 6.6, "2007-08": 6.1, "2008-09": 6.8, "2009-10": 6.4, "2010-11": 6.2, "2011-12": 6, "2012-13": 6.5, "2013-14": 6.9, "2014-15": 6, "2015-16": 5.8, "2016-17": 5.5, "2017-18": 5.1, "2018-19": 5.1, "2019-20": 5.8, "2020-21": 5.3, "2021-22": 5.6, "2022-23": 5.7, "2023-24": 5.3 }, "belowPoint1": [] }, { "id": "mtg-2024", "labels": [ "MTG 2024" ], "label": "MTG 2024", "values": { "2005-06": 7.4, "2006-07": 6.6, "2007-08": 6.1, "2008-09": 6.8, "2009-10": 6.4, "2010-11": 6.2, "2011-12": 6, "2012-13": 6.5, "2013-14": 6.9, "2014-15": 6, "2015-16": 5.8, "2016-17": 5.4, "2017-18": 5, "2018-19": 5, "2019-20": 5.5, "2020-21": 5, "2021-22": 5.2, "2022-23": 4.8 }, "belowPoint1": [] }, { "id": "mtg-2023", "labels": [ "MTG 2023" ], "label": "MTG 2023", "values": { "2005-06": 7.5, "2006-07": 6.6, "2007-08": 6.1, "2008-09": 6.9, "2009-10": 6.4, "2010-11": 6.2, "2011-12": 6, "2012-13": 6.5, "2013-14": 7, "2014-15": 6.6, "2015-16": 5.8, "2016-17": 5.5, "2017-18": 5, "2018-19": 4.9, "2019-20": 5.2, "2020-21": 4.8, "2021-22": 4.8 }, "belowPoint1": [] }, { "id": "mtg-2022", "labels": [ "MTG 2022" ], "label": "MTG 2022", "values": { "2005-06": 7.5, "2006-07": 6.8, "2007-08": 6.2, "2008-09": 6.9, "2009-10": 6.6, "2010-11": 6.3, "2011-12": 6.3, "2012-13": 6.7, "2013-14": 7.2, "2014-15": 6.7, "2015-16": 6, "2016-17": 5.6, "2017-18": 5.2, "2018-19": 4.9, "2019-20": 5.1, "2020-21": 5.1 }, "belowPoint1": [] }, { "id": "mtg-2021", "labels": [ "MTG 2021" ], "label": "MTG 2021", "values": { "2005-06": 7.5, "2006-07": 6.8, "2007-08": 6.3, "2008-09": 6.8, "2009-10": 6.6, "2010-11": 6.3, "2011-12": 6.2, "2012-13": 6.7, "2013-14": 7.1, "2014-15": 6.7, "2015-16": 5.7, "2016-17": 5.4, "2017-18": 5.1, "2018-19": 5, "2019-20": 5.3 }, "belowPoint1": [] }, { "id": "mtg-2020", "labels": [ "MTG 2020" ], "label": "MTG 2020", "values": { "2005-06": 7.5, "2006-07": 6.7, "2007-08": 6.3, "2008-09": 6.7, "2009-10": 6.5, "2010-11": 6.2, "2011-12": 6.2, "2012-13": 6.7, "2013-14": 7.2, "2014-15": 6.8, "2015-16": 5.8, "2016-17": 5.3, "2017-18": 5, "2018-19": 4.7 }, "belowPoint1": [] }, { "id": "mtg-2019", "labels": [ "MTG 2019" ], "label": "MTG 2019", "values": { "2005-06": 7.2, "2006-07": 6.5, "2007-08": 6, "2008-09": 6.4, "2009-10": 6, "2010-11": 5.5, "2011-12": 5.6, "2012-13": 6.2, "2013-14": 6.5, "2014-15": 6.2, "2015-16": 5.3, "2016-17": 5.5, "2017-18": 5.6 }, "belowPoint1": [] }, { "id": "mtg-2018", "labels": [ "MTG 2018" ], "label": "MTG 2018", "values": { "2005-06": 7.3, "2006-07": 6.6, "2007-08": 6.1, "2008-09": 6.5, "2009-10": 6.1, "2010-11": 5.9, "2011-12": 5.6, "2012-13": 6.3, "2013-14": 6.6, "2014-15": 6, "2015-16": 5.7, "2016-17": 5.7 }, "belowPoint1": [] }, { "id": "mtg-2017", "labels": [ "MTG 2017" ], "label": "MTG 2017", "values": { "2005-06": 7.9, "2006-07": 7.1, "2007-08": 6.9, "2008-09": 6.8, "2009-10": 6.7, "2010-11": 6.3, "2011-12": 6, "2012-13": 6.6, "2013-14": 6.5, "2014-15": 6.1, "2015-16": 6 }, "belowPoint1": [] }, { "id": "mtg-2016", "labels": [ "MTG 2016" ], "label": "MTG 2016", "values": { "2005-06": 8.3, "2006-07": 7.6, "2007-08": 7.3, "2008-09": 7.2, "2009-10": 7.2, "2010-11": 6.8, "2011-12": 6.6, "2012-13": 6.9, "2013-14": 6.9, "2014-15": 6.5 }, "belowPoint1": [] }, { "id": "mtg-2015", "labels": [ "MTG 2015" ], "label": "MTG 2015", "values": { "2005-06": 8.4, "2006-07": 7.6, "2007-08": 7.5, "2008-09": 7.4, "2009-10": 7.3, "2010-11": 6.9, "2011-12": 6.6, "2012-13": 6.6, "2013-14": 6.4 }, "belowPoint1": [] }, { "id": "mtg-2014", "labels": [ "MTG 2014" ], "label": "MTG 2014", "values": { "2005-06": 8.5, "2006-07": 7.8, "2007-08": 7.7, "2008-09": 7.5, "2009-10": 7, "2010-11": 6.8, "2011-12": 6.6, "2012-13": 6.8 }, "belowPoint1": [] }, { "id": "mtg-2013", "labels": [ "MTG 2013" ], "label": "MTG 2013", "values": { "2005-06": 8.3, "2006-07": 7.7, "2007-08": 7.5, "2008-09": 7.6, "2009-10": 7.3, "2010-11": 7.1, "2011-12": 7 }, "belowPoint1": [] }, { "id": "mtg-2012", "labels": [ "MTG 2012" ], "label": "MTG 2012", "values": { "2005-06": 7.9, "2006-07": 7.6, "2007-08": 7, "2008-09": 7, "2009-10": 7.1, "2010-11": 6.7 }, "belowPoint1": [] }, { "id": "mtg-2011", "labels": [ "MTG 2011" ], "label": "MTG 2011", "values": { "2005-06": 8.3, "2006-07": 8, "2007-08": 7.4, "2008-09": 8.1, "2009-10": 7.9 }, "belowPoint1": [] }, { "id": "mtg-2010", "labels": [ "MTG 2010" ], "label": "MTG 2010", "values": { "2005-06": 8.8, "2006-07": 8.2, "2007-08": 7.8, "2008-09": 8.6 }, "belowPoint1": [] }, { "id": "mtg-2009", "labels": [ "MTG 2009" ], "label": "MTG 2009", "values": { "2007-08": 8 }, "belowPoint1": [] } ], "named": { "entries": 190, "byYear": { "2022": 1, "2023": 15, "2024": 63, "2025": 68, "2026": 29 }, "byLegislation": { "Finance Act 2022 (naming powers)": 171, "not stated": 10, "Disclosure of tax avoidance schemes rules (DOTAS)": 4, "Promoters of tax avoidance schemes rules (POTAS)": 5 }, "stopNotices": 55, "updated": "2026-09-24" }, "gaar": { "opinions": 32, "byYear": { "2017": 4, "2018": 5, "2019": 5, "2020": 3, "2021": 2, "2022": 4, "2023": 3, "2024": 1, "2025": 2, "2026": 3 }, "latest": "2026-08-25" }, "comparison": [ { "year": "2005-06", "taxGap": 32.8, "benefitOverpaid": 2.5, "benefitFraud": 0.6, "benefitUnderpaid": 0.4 }, { "year": "2006-07", "taxGap": 31.1, "benefitOverpaid": 2.6, "benefitFraud": 0.8, "benefitUnderpaid": 0.4 }, { "year": "2007-08", "taxGap": 30.6, "benefitOverpaid": 2.6, "benefitFraud": 0.8, "benefitUnderpaid": 0.4 }, { "year": "2008-09", "taxGap": 32, "benefitOverpaid": 2.9, "benefitFraud": 1, "benefitUnderpaid": 0.5 }, { "year": "2009-10", "taxGap": 28.6, "benefitOverpaid": 3.3, "benefitFraud": 1.1, "benefitUnderpaid": 0.5 }, { "year": "2010-11", "taxGap": 30.2, "benefitOverpaid": 3.2, "benefitFraud": 1.2, "benefitUnderpaid": 0.4 }, { "year": "2011-12", "taxGap": 30.6, "benefitOverpaid": 3.4, "benefitFraud": 1.2, "benefitUnderpaid": 0.4 }, { "year": "2012-13", "taxGap": 33.7, "benefitOverpaid": 3.5, "benefitFraud": 1.2, "benefitUnderpaid": 0.5 }, { "year": "2013-14", "taxGap": 36.5, "benefitOverpaid": 3.4, "benefitFraud": 1.2, "benefitUnderpaid": 0.6 }, { "year": "2014-15", "taxGap": 32.8, "benefitOverpaid": 3, "benefitFraud": 1.3, "benefitUnderpaid": 0.6 }, { "year": "2015-16", "taxGap": 33, "benefitOverpaid": 3.3, "benefitFraud": 1.9, "benefitUnderpaid": 0.6 }, { "year": "2016-17", "taxGap": 33.1, "benefitOverpaid": 3.6, "benefitFraud": 2, "benefitUnderpaid": 0.5 }, { "year": "2017-18", "taxGap": 32.8, "benefitOverpaid": 3.8, "benefitFraud": 2.2, "benefitUnderpaid": 0.6 }, { "year": "2018-19", "taxGap": 34.4, "benefitOverpaid": 3.9, "benefitFraud": 2.1, "benefitUnderpaid": 0.7 }, { "year": "2019-20", "taxGap": 40.1, "benefitOverpaid": 4.5, "benefitFraud": 2.7, "benefitUnderpaid": 0.7 }, { "year": "2020-21", "taxGap": 36.9, "benefitOverpaid": 8.2, "benefitFraud": 6.2, "benefitUnderpaid": 0.9 }, { "year": "2021-22", "taxGap": 44.6, "benefitOverpaid": 8.7, "benefitFraud": 6.5, "benefitUnderpaid": 1.1 }, { "year": "2022-23", "taxGap": 55.3, "benefitOverpaid": 8.3, "benefitFraud": 6.3, "benefitUnderpaid": 1.2 }, { "year": "2023-24", "taxGap": 52.8, "benefitOverpaid": 9.7, "benefitFraud": 7.3, "benefitUnderpaid": 1.1 }, { "year": "2024-25", "taxGap": 59.2, "benefitOverpaid": 9.4, "benefitFraud": 6.4, "benefitUnderpaid": 1.2 }, { "year": "2025-26", "taxGap": null, "benefitOverpaid": 9.9, "benefitFraud": 6.8, "benefitUnderpaid": 1.2 } ], "hand": { "compliance": [ { "id": "compliance-yield", "label": "Compliance yield: tax HMRC says its compliance work brought in or protected", "value": 50211, "unit": "£m", "period": "2025-26", "source": "HMRC annual report and accounts 2025 to 2026, historical data series", "url": "https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2025-to-2026", "published": "2026-07-09", "note": "£48.0 billion in 2024-25. It includes cash collected, future revenue protected and losses prevented, so it is not all cash in the year." }, { "id": "cost-of-collection", "label": "HMRC's cost of collecting each £1 of tax", "value": 0.51, "unit": "pence", "period": "2025-26", "source": "HMRC annual report and accounts 2025 to 2026, historical data series", "url": "https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2025-to-2026", "published": "2026-07-09", "note": "Unchanged since 2019-20 on the current method." }, { "id": "total-revenue", "label": "Total tax revenue collected by HMRC", "value": 966.4, "unit": "£bn", "period": "2025-26", "source": "HMRC annual report and accounts 2025 to 2026", "url": "https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2025-to-2026", "published": "2026-07-09" }, { "id": "hmrc-prosecutions", "label": "Criminal prosecutions by HMRC's Fraud Investigation Service", "value": 300, "unit": "cases", "period": "2025-26", "source": "HMRC annual report and accounts 2025 to 2026: Fraud Investigation Service technical note", "url": "https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2025-to-2026-technical-notes", "published": "2026-07-09", "note": "260 convictions, a court success rate of 87%." }, { "id": "hmrc-charging-decisions", "label": "Positive charging decisions (cases where a prosecutor decided to charge)", "value": 468, "unit": "cases", "period": "2025-26", "source": "HMRC annual report and accounts 2025 to 2026, historical data series", "url": "https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2025-to-2026", "published": "2026-07-09", "note": "557 in 2024-25." }, { "id": "repayments", "label": "Tax repaid by HMRC", "value": 159.1, "unit": "£bn", "period": "2025-26", "source": "HMRC annual report and accounts 2025 to 2026: auditor's report", "url": "https://assets.publishing.service.gov.uk/media/6a4f66c406e7256c331df8a2/HMRC_annual_report_and_accounts_2025_to_2026.pdf", "published": "2026-07-09", "note": "VAT repayments were £115.7 billion. Income tax repayments are not published separately." }, { "id": "state-pension-paye-error", "label": "PAYE taxpayers who paid too much because of an error in State Pension figures, at the peak", "value": 1400000, "unit": "people", "period": "2024-25", "source": "HMRC annual report and accounts 2025 to 2026", "url": "https://assets.publishing.service.gov.uk/media/6a4f66c406e7256c331df8a2/HMRC_annual_report_and_accounts_2025_to_2026.pdf", "published": "2026-07-09", "note": "An average of £1.76 to £2.30 a year for a basic-rate taxpayer." } ], "avoidance": [ { "id": "named-schemes-2024", "label": "Avoidance schemes HMRC had named publicly, from gaining the power to the end of 2024", "value": 135, "unit": "cases", "period": "To the end of 2024", "source": "HMRC, Closing in on promoters of marketed tax avoidance", "url": "https://www.gov.uk/government/consultations/closing-in-on-promoters-of-tax-avoidance", "published": "2025-03-26", "note": "And 129 promoters and 50 connected persons. Names are removed after a legal time limit." }, { "id": "avoidance-users", "label": "People using a marketed avoidance scheme", "value": 36000, "unit": "people", "period": "2022-23", "source": "HMRC, Closing in on promoters of marketed tax avoidance", "url": "https://www.gov.uk/government/consultations/closing-in-on-promoters-of-tax-avoidance", "published": "2025-03-26", "note": "HMRC's previous estimate was about 31,000 in 2020-21." }, { "id": "stop-notice-penalties", "label": "Penalties on promoters who ignored stop notices", "value": 41, "unit": "£m", "period": "To the end of 2024", "source": "HMRC, Closing in on promoters of marketed tax avoidance", "url": "https://www.gov.uk/government/consultations/closing-in-on-promoters-of-tax-avoidance", "published": "2025-03-26", "note": "21 penalties. HMRC also required 48 schemes to be registered under the disclosure rules (DOTAS)." } ], "closures": [ { "title": "Measures to close the tax gap (Autumn Budget 2024 package: umbrella companies, compliance and debt staff, systems, and closing specific arrangements)", "event": "Autumn Budget 2024", "line": "8 to 19", "values": { "2024-25": 350, "2025-26": 1375, "2026-27": 3445, "2027-28": 4240, "2028-29": 5120, "2029-30": 6485 }, "source": "HM Treasury, Autumn Budget 2024, Table 5.1", "url": "https://www.gov.uk/government/publications/autumn-budget-2024" }, { "title": "Of which: 5,000 more HMRC compliance staff", "event": "Autumn Budget 2024", "line": "17", "values": { "2024-25": 10, "2025-26": 165, "2026-27": 540, "2027-28": 1150, "2028-29": 1940, "2029-30": 2725 }, "source": "HM Treasury, Autumn Budget 2024, Table 5.1", "url": "https://www.gov.uk/government/publications/autumn-budget-2024" }, { "title": "Of which: ending contrived company car ownership arrangements", "event": "Autumn Budget 2024", "line": "15", "values": { "2024-25": 0, "2025-26": 0, "2026-27": 275, "2027-28": 220, "2028-29": 195, "2029-30": 175 }, "source": "HM Treasury, Autumn Budget 2024, Table 5.1", "url": "https://www.gov.uk/government/publications/autumn-budget-2024" }, { "title": "Of which: umbrella company non-compliance (PAYE moved to agencies)", "event": "Autumn Budget 2024", "line": "8", "values": { "2024-25": 0, "2025-26": 75, "2026-27": 895, "2027-28": 740, "2028-29": 635, "2029-30": 500 }, "source": "HM Treasury, Autumn Budget 2024, Table 5.1", "url": "https://www.gov.uk/government/publications/autumn-budget-2024" }, { "title": "500 more HMRC compliance staff", "event": "Spring Statement 2025", "values": { "2024-25": 0, "2025-26": 0, "2026-27": 15, "2027-28": 50, "2028-29": 80, "2029-30": 95 }, "source": "HM Treasury, Spring Statement 2025 policy costings", "url": "https://www.gov.uk/government/publications/supporting-documents-for-spring-statement-2025" }, { "title": "Further measures to close the tax gap", "event": "Budget 2025", "line": "59", "values": { "2025-26": 75, "2026-27": 435, "2027-28": 695, "2028-29": 1250, "2029-30": 2415, "2030-31": 2590 }, "source": "HM Treasury, Budget 2025, Table 4.1", "url": "https://www.gov.uk/government/publications/supporting-documents-for-budget-2025" }, { "title": "Of which: tighter share exchange and reconstruction rules", "event": "Budget 2025", "values": { "2025-26": 0, "2026-27": 20, "2027-28": 20, "2028-29": 20, "2029-30": 20, "2030-31": 20 }, "source": "HM Treasury, Budget 2025 policy costings", "url": "https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf" }, { "title": "Of which: stronger powers over tax advisers who do not comply", "event": "Budget 2025", "values": { "2025-26": 0, "2026-27": 15, "2027-28": 50, "2028-29": 55, "2029-30": 55, "2030-31": 55 }, "source": "HM Treasury, Budget 2025 policy costings", "url": "https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf" }, { "title": "Of which: third-party data on interest and card sales", "event": "Budget 2025", "values": { "2025-26": 0, "2026-27": 0, "2027-28": 0, "2028-29": 30, "2029-30": 350, "2030-31": 465 }, "source": "HM Treasury, Budget 2025 policy costings", "url": "https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf" }, { "title": "Loan Charge: government response to the independent review (a cost)", "event": "Budget 2025", "line": "86", "values": { "2025-26": -25, "2026-27": -95, "2027-28": -30, "2028-29": 35, "2029-30": -155, "2030-31": -95 }, "source": "HM Treasury, Budget 2025, Table 4.1", "url": "https://www.gov.uk/government/publications/supporting-documents-for-budget-2025" } ], "reports": [ { "body": "National Audit Office", "title": "Taxing large businesses", "date": "2026-02-27", "url": "https://www.nao.org.uk/reports/taxing-large-businesses/", "finding": "Found that large businesses rate their dealings with HMRC highly and that the large-business tax gap is low relative to revenue.", "quote": "Large businesses rate their experience of dealing with HMRC highly, relative to other customer groups, and the size of the large-business tax gap, relative to revenue, is low.", "verified": true }, { "body": "National Audit Office", "title": "Collecting the right tax from wealthy individuals", "date": "2025-05-16", "url": "https://www.nao.org.uk/reports/collecting-the-right-tax-from-wealthy-individuals/", "finding": "Compliance yield from wealthy people rose from £2.2 billion in 2019-20 to £5.2 billion in 2023-24; some 910 full-time staff deal with 850,000 wealthy individuals.", "quote": "All 850,000 wealthy individuals are dealt with by the wealthy compliance team, comprising some 910 full-time equivalent staff.", "verified": true }, { "body": "National Audit Office", "title": "The administrative cost of the tax system", "date": "2025-02-10", "url": "https://www.nao.org.uk/wp-content/uploads/2025/02/the-administrative-cost-of-the-tax-system.pdf", "finding": "Looked at what running the tax system costs government and the businesses and people who pay tax.", "verified": true }, { "body": "Public Accounts Committee", "title": "Collecting the right tax from wealthy individuals", "date": "2025-07-16", "url": "https://publications.parliament.uk/pa/cm5901/cmselect/cmpubacc/827/report.html", "finding": "Said HMRC’s partial estimate of offshore tax evasion looked too low given the wealth UK residents hold overseas.", "verified": true, "quote": "its partial estimate of offshore tax evasion, at £0.3 billion, seems implausibly low given the huge wealth, £849 billion in offshore bank accounts in 2019, UK residents hold in overseas accounts." }, { "body": "Public Accounts Committee", "title": "Tax evasion in the retail sector", "date": "2025-02-12", "url": "https://committees.parliament.uk/publications/46578/documents/238041/default/", "finding": "Reported that prosecutions from HMRC’s criminal investigations had fallen.", "verified": true, "quote": "The number of prosecutions resulting from HMRC’s criminal investigations reduced from 749 in 2018–19 to 344 in 2023–24." }, { "body": "Public Accounts Committee", "title": "Large business tax compliance", "date": "2026-07-10", "url": "https://committees.parliament.uk/publications/54140/documents/301324/default/", "finding": "Found HMRC’s approach to large businesses generally working well, but that where businesses do not cooperate HMRC seems reluctant to make full use of its available powers.", "verified": true, "quote": "HMRC’s approach to collecting tax from large businesses is generally working well and achieving good return on investment." } ], "panels": [ { "question": "Is the tax gap understated?", "a": { "heading": "Those who say it is, or that it is rising", "views": [ { "who": "Caitlin Boswell, Deputy Director", "org": "Tax Justice UK", "date": "2026-06-23", "url": "https://taxjustice.uk/blog/press-release-tax-gap-2026/", "quote": "It's a massive worry that the tax gap for the wealthiest has increased over the past year, at the same time the Chancellor promised to crack down on it.", "verified": true }, { "who": "Mike Lewis", "org": "TaxWatch", "date": "2025-06-19", "url": "https://www.taxwatchuk.org/the-gap-in-the-tax-gap/", "quote": "Internally, HMRC has identified a much larger amount of tax at risk from all forms of offshore non-compliance, but it does not publish this figure.", "verified": true }, { "who": "Richard Murphy", "org": "Tax Research UK", "date": "2026-07-03", "url": "https://www.taxresearch.org.uk/Blog/2026/07/03/how-to-find-17-billion/", "paraphrase": "Argues the published gaps are much too low, pointing to the small-company corporation tax gap.", "verified": false } ] }, "b": { "heading": "Those who point to how it is measured, what enforcement brings in, or how it compares", "views": [ { "who": "National Audit Office", "org": "National Audit Office", "date": "2026-02-27", "url": "https://www.nao.org.uk/reports/taxing-large-businesses/", "quote": "the size of the large-business tax gap, relative to revenue, is low.", "verified": true }, { "who": "Office for Budget Responsibility", "org": "Office for Budget Responsibility", "date": "2025-10-02", "url": "https://articles.obr.uk/estimating-the-yield-from-tax-compliance-policies/index.html", "quote": "is subject to uncertainties such as the speed at which new staff can be recruited and trained, the type of compliance activity they will target in future, and the estimated average tax yield that new staff members will deliver over time.", "verified": true }, { "who": "Ellen Milner, Director of Public Policy", "org": "Chartered Institute of Taxation", "date": "2025-06-18", "url": "https://www.tax.org.uk/tax-gap-2025", "quote": "Back in 2005 we lost £11 in every £1,000 to avoidance. Now it is just £1.", "verified": true }, { "who": "John Barnett", "org": "Chartered Institute of Taxation", "date": "2024-06-21", "url": "https://www.tax.org.uk/tax-gap-at-record-high-and-record-low", "quote": "their record, collecting more than 95 per cent of tax due, compares well internationally.", "verified": true }, { "who": "JP Marks, Chief Executive", "org": "HM Revenue and Customs", "date": "2026-06-23", "url": "https://realbusiness.co.uk/small-business-accounts-largest-share-uks-59-2-billion-tax-gap", "quote": "Today’s estimates reflect the changing world in which HMRC operates, where it is becoming more difficult to tackle non-compliance through traditional approaches alone.", "verified": true, "note": "As quoted by Real Business." } ] } }, { "question": "Where is the line between avoidance and legitimate tax planning?", "a": { "heading": "Those who want tougher rules on promoters", "views": [ { "who": "Dan Neidle", "org": "Tax Policy Associates", "date": "2025-10-20", "url": "https://taxpolicy.org.uk/2025/10/20/criminalising-tax-avoidance/", "paraphrase": "Supports universal stop notices and HMRC-imposed penalties for failing to disclose schemes, after concluding that making such failures a crime would not work.", "verified": true }, { "who": "Ellen Milner", "org": "Chartered Institute of Taxation", "date": "2025-10-03", "url": "https://www.tax.org.uk/government-plans-for-tackling-promoters-of-tax-avoidance-miss-their-target", "quote": "The government are right to be taking a robust approach to those who continue to devise, promote or sell mass-marketed tax avoidance schemes.", "verified": true } ] }, "b": { "heading": "Those who warn the rules could catch ordinary advice", "views": [ { "who": "Ellen Milner", "org": "Chartered Institute of Taxation", "date": "2025-10-03", "url": "https://www.tax.org.uk/government-plans-for-tackling-promoters-of-tax-avoidance-miss-their-target", "quote": "appears to encompass not just dishonest behaviour but also honest advice on legitimate legal interpretation issues.", "verified": true } ] } } ] } }, "notes": [ "The tax gap is HMRC's estimate of the difference between the tax that should in theory be paid and what is actually paid. Money is £ billion, cash terms; rates are per cent of theoretical liabilities.", "The latest two years are partly projected and are revised in later editions; Table 1.4 in the source records the revisions.", "Estimates by behaviour start in 2019-20. \"Avoidance\" is a legal arrangement to gain a tax advantage Parliament did not intend; \"evasion\" is illegal. Neither this dataset nor the site describes how any arrangement works.", "Values shown as \"<0.1\" in the source are null here, with the year listed under belowPoint1.", "The comparison with benefit fraud and error puts HMRC tax years and DWP financial years side by side: both run from April. They measure different things: tax not collected, and benefit paid that should not have been." ] }