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<p><strong>Estimates of the volume and total revenue losses associated with the tobacco
illicit market are published in ‘Tobacco Tax Gap estimates: 2012-13'. The figures
are available in tables 4.1 and 4.5. </strong></p><p> </p><p><strong>These estimates
cannot be disaggregated by the type of illicit activity, e.g. through smuggling, counterfeiting
or other fraud.</strong></p><p> </p><p><strong>The methodology for producing the estimates
are provided in the ‘Methodological Annex for Measuring Tax Gaps 2013'.</strong></p><p>
</p><p><strong>Both documents can be accessed via the following page on the HMRC website:</strong></p><p><a
href="https://www.gov.uk/government/collections/measuring-tax-gaps" target="_blank">https://www.gov.uk/government/collections/measuring-tax-gaps</a></p><p>
</p><p> </p>
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