This Technical Assistance Report discusses assessment of HMRCas (Her Majestyas Revenue and Customs) Tax Gap Analysis program in United Kingdom, and provides advice and guidance on further improving it. The HMRCas tax gap analysis program is comprehensive in tax coverage, and effectively addresses its multiple dimensions. 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 revenue performance across taxes and the effectiveness of HMRC. The report also raises some areas of possible further research.Analysis of all the random enquiry data should be conducted to identify groups of taxpayers with similar revealed risk profiles, and use this information to stratify the taxpayers. A better stratification program would likely require segmenting theanbsp;...
|Title||:||United Kingdom: Technical Assistance Report—Assessment of HMRC’s Tax Gap Analysis|
|Author||:||International Monetary Fund. Fiscal Affairs Dept.|
|Publisher||:||International Monetary Fund - 2013-10-22|