United Kingdom: Technical Assistance Report—Assessment of HMRC’s Tax Gap Analysis

This report assesses HMRC's tax gap analysis program and provides advice andguidance on further improving it. The report addresses three aspects of the program:(1) the models and methodologies employed; (2) the approach to disseminating the results;and (3) the use of the results in supporting compliance activities, evaluating tax revenueperformance across taxes and the effectiveness of HMRC. The report also raises some areasof possible further research.