HMRC is funded to stop the tax gap from growing. The tax gap is an important measure of how much revenue may be missed—due to evasion, avoidance or non-payment —that could otherwise fund vital public services.38 32 C&AG’s Report, para 2.2, 2.14 33 Qq 57–58, 64–65; C&AG’s Report, para 2.12 34 Qq 56, 59, 67–70, Letter from Jim Harra, 9 February 2023 35 Letter from Jim Harra, 9 February 2023; C&AG’s Report, para 2.12 36 Qq 59–60 37 Qq 61–66; C&AG’s Report, para 2.13 38 Qq 1, 44, 90, 106; C&AG’s Report, para 2.18 Managing tax compliance following the pandemic 13