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Latest figures from HMRC reflect a continuing downward trend in the difference between tax paid and due.
The UK tax gap for 2015-16 was estimated to be £34bn which is 6% of theoretical tax liabilities. This represented a fall from £33bn (6.1%) in 2014-15 after the estimates for that year had been revised down with actual data information from investigations and improved data analysis. According to HMRC there has been a downward trend from 7.9% in 2005-06.
The gap comprises the following components:
| Behaviour | £bn | % |
| Failure to take reasonable care | 6.1 | 18 | ...
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