Relevant Research

Our work draws from existing research and HMRC data from the sector. Relevant reading can be found below:


HMRC Reports

HMRC annual report and accounts: 2022 to 2023 

HMRC annual report and accounts: 2021 to 2022 

Measuring tax gaps 2023 edition: tax gap estimates for 2021 to 2022 


Public Accounts Committee:

HMRC Standard Report 2022-23 



 Reports and Press Releases

ICAEW – Where are the gaps in HMRC’s digital services? 

Tax Watch – State of Tax Administration 2023

Tax Watch State of Tax Administration 2022 


Roundtable Notes

Thematic Notes

Loose Notes


Stakeholder Responses

Sarah Walton – Tax Watch


Comparative Data

OECD – Tax Administration 2023: Comparative Information on OECD and other Advanced and Emerging Economies 

OECD Tax Administration –

051223 CIOT-ICAS paper.pdf (


The campaign has been delighted to receive the report of the tax community. They have supported our work with their invaluable expertise and they had the following to say about our report.