evidence: Given these figures, the ONS reports that the UK government's net contribution to the EU – that is, the difference between the money it paid to the EU and the money it received – was £11.0 billion in 2018 compared with the £20.0 billion theoretical liability. [...] The UK’s annual five-year average (2014 to 2018) net contribution on this wider basis was £7.8 billion; lower than the £9.8 billion ONS estimate of the annual five-year average which only captures official transactions between the EU and the UK government. [...] HM Treasury also publishes figures on the payments between the EU and the UK government and estimated the net contribution in 2018 to be £8.9 billion. Its figures differ to those reported by the ONS as they are estimates, compared with the final figures used in the ONS publication. Treasury figures are also presented on a cash basis, whereas ONS data are presented on an accruals basis.