Small businesses accounted for 56% of the total tax gap in 2021-22

Tax gap as a percentage of

total theoretical liabilities

Small

businesses

Mid-sized

businesses

Large

businesses

Criminal

activity

Individuals

Wealthy

100%

75

50

25

0

2005-06

2009-10

2013-14

2017-18

2021-22

Tax gap as a percentage of total theoretical liabilities

Small

businesses

Mid-sized

businesses

Large

businesses

Criminal

activity

Individuals

Wealthy

100%

75

50

25

0

2005-06

2009-10

2013-14

2017-18

2021-22

Guardian graphic. Source: HMRC. Note: Criminal activity refers to criminal attacks, such as smuggling goods and VAT repayment fraud