We also asked HMRC if it is also seeing an increase to commit fraud among taxpayers as a whole. HMRC told us it does not forecast a propensity to fraud but that the tax gap, which might be considered an equivalent figure, has been holding steady.20 In written evidence submitted after our session HMRC clarified that the tax gap has fallen over time from 7.5% in 2005–06 to 4.8% in 2021–22, the same level as the preceding year. It also stated that HMRC does not make a separate estimate of the amount of the tax gap due to fraud, but set out that the tax gap due to ‘criminal attacks’ fell from 15% in 2020–21 to 11% in 2021–22.21