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  • Tax gap for individuals estimation method

    Following the release of the Individuals not in business tax gap, you have asked questions about the methodology used to estimate the gap.

    To help answer your questions we have published information about how we estimated the tax gap, including the:

    • independent expert panel who reviewed and endorsed the methodology and reliability of the estimate
    • methodology adopted which is consistent with that of the tax bodies in other advanced economies
    • design of our random enquiry program.
    Last modified: 07 Aug 2018QC 56410