Tackling the tax gap Contents

Contents

Summary

Introduction

Conclusions and recommendations

1 HM Revenue & Customs’ tax gap estimates

Uncertainty in the tax gap measure

Limitations of HMRC’s tax gap analysis

The completeness of the tax gap

2 HMRC’s plans to tackle the tax gap

The impact of COVID-19 on taxpayers’ compliance

Making Tax Digital

Small businesses

Formal minutes

Witnesses

Published written evidence

List of Reports from the Committee during the current Parliament




Published: 16 October 2020