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MethodologySource Universe

HMRC statistics and Tax Gap reports

Sterling's reviewed authority, acquisition and reuse decision for HMRC statistics and Tax Gap reports.

Source universe · Acquisition routes

Empirical intelligence · Official bulk download · Public

Published by HM Revenue & Customs. Jurisdiction: UK.

What it covers

  • tax receipts
  • Tax Gap
  • reliefs
  • compliance statistics

Publication and history

Publisher-controlled statistical or public-record release; revisions and release dates must be retained.

Dated official statistical releases and downloadable tables; revisions and methodological breaks remain explicit.

Review cadence: Monthly. Reliability: Empirical dataset.

Acquisition and rights

  • Acquisition: Official bulk download

  • Licence: Open Government Licence v3.0

  • Commercial reuse: Permitted with attribution

  • Raw storage: Permitted

  • Derived assertions: Permitted

  • Public use: Attributed derived content

  • Visibility: Public

Acquire only OGL-marked files and preserve release vintage, methodology, revisions and third-party exclusions.

Contains public sector information licensed under the Open Government Licence v3.0; credited third-party material remains excluded.

Evidence for this decision

Source registry: sterling-source-registry@2026-09-11.5. Last reviewed 11 September 2026.