Discontinuation of the Preliminary and Second Estimate VAT gap publications

• HMRC publishes three VAT gap estimates a year — preliminary (autumn), second (spring) and final (summer) in Measuring tax gaps. [gov.uk]
• The 2024–25 VAT gap was finalised at 6.6% (£12.1bn), revised up from the 6.2% preliminary and 6.5% second estimates. [gov.uk]
• HMRC plans to stop publishing the interim preliminary and second estimates from Autumn 2026, streamlining to the annual final release. [gov.uk]

Source:

• GOV.UK [gov.uk]

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