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How we make sure the tax gap estimate is reliable.

Published 30 October 2023

We seek feedback and advice about how we estimate the gap from our external and internal subject matter experts. Based on the advice and assessment, the reliability rating for this estimate is medium with a score of 18.

We have stratified the sampling process to ensure it is representative of the wider population.

We engage former Deputy President of the Administrative Appeals Tribunal, Mr Stephen Frost, for further assurance. He verifies the accuracy and quality of a sample of the audit results that underpin our tax gap estimate.

Figure 6: Reliability rating scale from very low to very high – small business income tax gap

 Figure 6 shows the reliability rating for the current small business income tax gap estimate. The rating scale includes very low, which is a score between 0 and 10, low is between 11 and 15, medium is between 16 and 20, high is between 21 and 25 and very high is between 26 and 30. The current small business income gap estimate has a rating of 18, which is medium.