This table is a ‘ready reckoner’ showing estimates of the effects of illustrative tax changes on tax receipts from 2026 to 2027, 2027 to 2028, and 2028 to 2029, based on an April 2026 implementation. All estimates show the impacts of the various illustrative changes on top of what is already assumed in the indexed baseline i.e. generally revalorisation plus any rates and allowances announced previously up to and including the Spring Statement 2025.

Archived copies of this publication can be found https://webarchive.nationalarchives.gov.uk/ukgwa/timeline/https:/www.gov.uk/government/statistics/direct-effects-of-illustrative-tax-changes" class="govuk-link">in The National Archives.

This publication includes historical receipts on a monthly and annual basis for all taxes administered by HMRC, as well as expenditure relating to tax credits, Child Benefit, Tax-Free Childcare, the Coronavirus Job Retention Scheme, the Self Employment Income Support Scheme and Eat Out To Help Out. The bulletin also includes analysis and commentary on year-to-date receipts.

This information is published on the 15th working day every month at 7:00am. However, if the 15th working day falls on a Monday, it is published on the 16th working day. Any delays to pre-announced publication dates are published on the HMRC announcement page.

This publication is also released on the same day as the Office for National Statistics (ONS) publication https://www.ons.gov.uk/search?q=public+sector+finances" class="govuk-link">Public Sector Finances which is also released at 7:00am.

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.

Archived tax gap reports

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

• https://webarchive.nationalarchives.gov.uk/ukgwa/20250501185902/https://www.gov.uk/government/statistics/measuring-tax-gaps" class="govuk-link">2024 edition

• https://webarchive.nationalarchives.gov.uk/ukgwa/20230720170136/https://www.gov.uk/government/statistics/measuring-tax-gaps" class="govuk-link">2023 edition

• https://webarchive.nationalarchives.gov.uk/ukgwa/20230206161139/https://www.gov.uk/government/statistics/measuring-tax-gaps" class="govuk-link">2022 edition

• https://webarchive.nationalarchives.gov.uk/ukgwa/20220614163810/https://www.gov.uk/government/statistics/measuring-tax-gaps" class="govuk-link">2021 edition

• https://webarchive.nationalarchives.gov.uk/ukgwa/20210831200552/https://www.gov.uk/government/statistics/measuring-tax-gaps" class="govuk-link">2020 edition

• https://webarchive.nationalarchives.gov.uk/20200701215139/https://www.gov.uk/government/statistics/measuring-tax-gaps" class="govuk-link">2019 edition

• https://webarchive.nationalarchives.gov.uk/20190509073425/https://www.gov.uk/government/statistics/measuring-tax-gaps" class="govuk-link">2018 edition

• https://webarchive.nationalarchives.gov.uk/ukgwa/20180410234735/https://www.gov.uk/government/statistics/measuring-tax-gaps" class="govuk-link">2017 edition

• https://webarchive.nationalarchives.gov.uk/ukgwa/20161124090029/https://www.gov.uk/government/statistics/measuring-tax-gaps" class="govuk-link">2016 edition

• https://webarchive.nationalarchives.gov.uk/ukgwa/20160612044958/https://www.gov.uk/government/statistics/measuring-tax-gaps" class="govuk-link">2015 edition

• https://webarchive.nationalarchives.gov.uk/ukgwa/20150612044958/https://www.gov.uk/government/statistics/measuring-tax-gaps" class="govuk-link">2014 and earlier

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 https://code.statisticsauthority.gov.uk/" class="govuk-link">Code of Practice for Official Statistics.

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 taxgap@hmrc.gov.uk.

These tables only cover individuals with some liability to tax.

These statistics are classified as accredited official statistics.

The Environmental Taxes Bulletin National Statistics presents statistics on Climate Change Levy (CCL) and Carbon Price Floor (CPF) (which are grouped under total CCL and CPF receipts), Aggregates Levy (AGL), and Landfill Tax (LFT) administered by HM Revenue and Customs (HMRC).

The bulletin contains statistics on receipts up to the latest full month before its release, and statistics relating to declarations that are one month behind that of receipts.

The Environmental Taxes Bulletin is updated annually. It includes statistics on receipts up to the latest full month before its release, and statistics relating to clearances that are one month behind that of receipts.

https://webarchive.nationalarchives.gov.uk/ukgwa/20230911200901/https://www.gov.uk/government/statistics/environmental-taxes-bulletin" class="govuk-link">Archive versions of the Environmental Taxes Bulletin published on GOV.UK from June 2021 are no longer hosted on this page and are instead available via the UK Government Web Archive, from the National Archives.

This bulletin was first published in June 2021. The content was previously published in three separate bulletins, and was created following a consultation on the reduction and consolidation of HMRC statistics publications.

Archived versions of these individual bulletins are found on the https://webarchive.nationalarchives.gov.uk/ukgwa/20220801103640/https://www.uktradeinfo.com/trade-data/tax-and-duty-bulletins/" class="govuk-link">archived UK Trade Info website, accessed via the National Archives.

The table only covers individuals who have some liability to Income Tax. The percentile points have been independently calculated on total income before tax and total income after tax.

These statistics are classified as accredited official statistics.

The purpose of this document is to set out the legal basis for the information sharing arrangement between HMRC and the Foreign, Commonwealth and Development Office.

The expected benefits are:

• increasing the likelihood that the individual subject to the HMRC check will ensure that their tax affairs are in order and up to date
• increasing the likelihood that other individuals in a similar position will be influenced to rectify their tax affairs if they become aware that poor tax behaviour is not consistent with the award of an honour
• increasing the likelihood that taxpayers at large will maintain their trust in the integrity of tax administration by HMRC and comply with their tax obligations voluntarily if tax behaviour is seen as a factor when considering public reward and recognition via the honours system
• reducing the likelihood that taxpayers at large will lose their trust in the integrity of tax administration by HMRC and so fail to comply with their tax obligations voluntarily

This table gives a breakdown of the number of estates passing on death in tax years up to 2019 to 2020 which have been notified to HMRC. It includes the number of these estates which were liable to an Inheritance Tax charge as well as the total amount of tax due by estate band.

Estimates are given for both the UK and regions for the number of employers that have taken up the Employment Allowance in the 2020 to 2021 tax year. This publication also includes breakdowns by sector, constituency and employer size.

This series contains statistics on the tax-advantaged employee share schemes, including the numbers of companies using schemes, numbers of employees receiving awards or numbers of awards, values awarded, numbers of employees exercising options and estimates of the value of the Income Tax and National Insurance relief received.

The statistics are based on share scheme returns, and more information on this can be found in the published commentary.

Tables for previous years

You can find all tables for previous years and the survey of users’ views on https://webarchive.nationalarchives.gov.uk/*/https://www.gov.uk/government/collections/employee-share-schemes-statistics" class="govuk-link">the National Archives website.

We are reviewing the robustness of data used to produce past statistics for the period up to tax year ending 2021. Please see the latest commentary for further information.