Following consultation and careful consideration, we have decided to stop publishing the interim VAT Gap updates. Future updates on VAT Gap estimates will continue to be provided through the annual VAT Gap publication. The next VAT gap estimate will be published as part of the Measuring Tax Gaps publication in 2027.
The VAT gap is the difference between the VAT theoretical liability, estimated using national accounts data, and actual cash receipts.
Archive versions of the VAT gap estimates published on GOV.UK are available via the UK Government Web Archive, from the National Archives.