IMF Staff Country Reports

United Kingdom: Technical Assistance Report—Assessment of HMRC’s Tax Gap Analysis

Publication Date:

October 22, 2013

Electronic Access:

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Summary:

This Technical Assistance Report discusses assessment of HMRC’s (Her Majesty’s Revenue and Customs) Tax Gap Analysis program in United Kingdom, and provides advice and guidance on further improving it. The HMRC’s tax gap analysis program is comprehensive in tax coverage, and effectively addresses its multiple dimensions. The report addresses three aspects of the program: (1) the models and methodologies employed; (2) the approach to disseminating the results; and (3) the use of the results in supporting compliance activities, evaluating tax revenue performance across taxes and the effectiveness of HMRC. The report also raises some areas of possible further research.

Series:

Country Report No. 2013/314

Subject:

Consumption taxes Income and capital gains taxes Revenue administration Revenue performance assessment Tax avoidance Tax gap Taxes Value-added tax