This publication provides figures for annual Income Tax receipts and Income Tax credits and repayments (other than those made through Self Assessment).

Receipts are shown according to the way in which tax is collected (through PAYE, Self Assessment etc.).

Repayments and tax credits are broken down where possible.

This is a National Statistics publication produced by HM Revenue and Customs (HMRC) using data from HMRC’s administrative systems.

For more information on National Statistics and governance of statistics produced by public bodies please see the UK Statistics Authority website.

Related publications

Users of the Income Tax Receipts statistics may also be interested in:

• Personal Incomes statistics tables containing summary information about individuals who are UK taxpayers, their income and the Income Tax to which they are liable

• Pay as you earn Income Tax deducted from pay by industry – tables containing percentage distribution of Income Tax deducted from pay, by industry sector

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 and Tax-Free Childcare. 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">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">2024 edition

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

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

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

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

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

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

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

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

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

• https://webarchive.nationalarchives.gov.uk/ukgwa/20150612044958/https://www.gov.uk/government/statistics/measuring-tax-gaps">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/">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.

25 May 2021: Revision announcement

HMRC has made revisions to its historic tax receipts data (financial years between 2015 to 2016 and 2019 to 2020) which will have an impact on Corporation Tax statistics. The most recent publication will be revised to include these revisions by the end of June 2021. The latest receipts data is available in the 25 May 2021 HMRC tax receipts and National Insurance contributions for the UK publication. More information on the receipts revisions can be found in the statistics announcement dated 25 May 2021.

About this publication

Breakdowns of Corporation Tax receipts and liabilities by number of companies, income, allowances, deductions, company sector and financial year.

All statistics relate to the UK. No sub-national geographic breakdowns are available. Broad industry sector breakdowns are included in this publication.

We have published the commentary bulletin, which highlights main messages, in a new format this year. You can also read tables 11.1A to 11.10 and supplementary tables on the Excel spreadsheet.

Income Tax liabilities are estimated at the individual level using data from the Survey of Personal Incomes (SPI) on Income Tax payer incomes and circumstances.

Liabilities are amounts of tax due on incomes arising in a given tax year, whereas receipts show amounts paid and collected in a given year. Statistics on Income Tax liabilities will not match those for receipts due to lags in the payment of Income Tax, particularly via Self Assessment, among other reasons.

The tables in this section provide breakdowns of the number of Income Tax payers and Income Tax liabilities by age, sex, country and Government Office Region, marginal Income Tax rate, income source, and tax band.

If you require statistics about how much Income Tax is actually paid and collected by HMRC in any given tax year, or information on how the tax has been collected, please see our statistics on Income Tax receipts.

The nature of how Income Tax is collected means it is not possible to analyse Income Tax receipts by individual characteristics, such as an individual’s marginal tax rate, age, or sex. However, these analyses are possible through modelling Income Tax liabilities based on a representative sample of individuals from administrative data.

HMRC also produce detailed statistics on personal incomes.

The information is presented on a region basis for England.

These statistics are classified as accredited official statistics.

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You can find more information about these statistics and collated tables for the latest and previous tax years on the Statistics about personal incomes page.

Supporting documentation on the methodology used to produce these statistics is available in the release for each tax year.

Income Tax liabilities are estimated at the individual level using data from the Survey of Personal Incomes (SPI) on Income Tax payer incomes and circumstances.

Liabilities are amounts of tax due on incomes arising in a given tax year, whereas receipts show amounts paid and collected in a given year. Statistics on Income Tax liabilities will not match those for receipts due to lags in the payment of Income Tax, particularly via Self Assessment, among other reasons.

The tables in this section provide breakdowns of the number of Income Tax payers and Income Tax liabilities by age, sex, country and Government Office Region, marginal Income Tax rate, income source, and tax band.

If you require statistics about how much Income Tax is actually paid and collected by HMRC in any given tax year, or information on how the tax has been collected, please see our statistics on Income Tax receipts.

The nature of how Income Tax is collected means it is not possible to analyse Income Tax receipts by individual characteristics, such as an individual’s marginal tax rate, age, or sex. However, these analyses are possible through modelling Income Tax liabilities based on a representative sample of individuals from administrative data.

HMRC also produce detailed statistics on personal incomes.

Contact details

Enquiries about these statistics should be directed to the statistician who is responsible for this publication:

Statistical contact: S Warr and N Duncan

personaltax.statistics@hmrc.gov.uk

Any media enquiries should be directed to the HMRC Press Office contacts listed on the front page of this release.

Media contact: HMRC Press Office, news.desk@hmrc.gov.uk

The aim of these Experimental Statistics is to provide users with information of interest in relation to non-savings non-dividends (NSND) Income Tax for Scottish taxpayers.

The Scottish Income Tax (SIT) outturn in HMRC’s Annual Report and Accounts determines the Scottish Government’s Income Tax revenues while the equivalent outturn for Income Tax on NSND for Rest of UK (rUK) taxpayers in these statistics is used by HM Treasury to determine the Scottish Government’s Block Grant.

This table is a ‘ready reckoner’ showing estimates of the effects of illustrative tax changes on tax receipts from 2021 to 2022 to 2023 to 2024, based on an April 2021 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 Spring Budget 2020.

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

Contact details

Enquiries about these statistics should be directed to the statistician who is responsible for this publication:

Statistical contact: S Warr and N Duncan

personaltax.statistics@hmrc.gov.uk

Any media enquiries should be directed to the HMRC Press Office contacts listed on the front page of this release.

Media contact: HMRC Press Office, news.desk@hmrc.gov.uk

The aim of these Experimental Statistics is to provide users with information of interest in relation to non-savings non-dividends (NSND) Income Tax for Welsh taxpayers. Information is also provided on Welsh Rates of Income Tax (WRIT) specifically.

The WRIT outturn in HMRC’s Annual Report and Accounts determines the Welsh Government’s Income Tax revenues while the equivalent outturn for Income Tax on NSND for Rest of UK (rUK) taxpayers in these statistics is used by HM Treasury to determine the Welsh Government’s Block Grant.