6.3 The government agrees with the Committee’s recommendation. Target implementation date: Autumn 2026 6.4 HMRC recognises the importance of understanding the contribution of the wealthiest individuals to the overall tax gap and is committed to improving its tax gap estimates. Understanding the tax risks linked with wealthy individuals presents challenges, given the complexity of their tax affairs, which may present additional opportunities for non-compliance. 6.5 As part of its ongoing analytical work, HMRC is scoping work to better understand the contribution of wealthy individuals and the entities they control to the overall tax gap. This will involve reviewing the scope of current estimates to determine whether and how the contribution of wealthy individuals and their controlled entities can be more accurately captured. 6.6 HMRC will write to the Committee in Autumn 2026 updating on its progress in improving the estimate of the wealthy tax gap.