What Big_all said. There is a good comparison site here...
http://www.nottenergy.com/energy_cost_comparisonThe most important figures in their table are those in the column labelled "Pence per kWh (after boiler efficiency)". This takes into account the efficiency of a gas boiler or the COP of a heat pump.
They suggest that as of July 2013 mains gas is slightly cheaper than an ASHP but slightly more expensive than a GSHP.
I once asked them about the assumptions they made in compiling the data and they told me that the figures for a heat pump also assumed it was connected to a low temperature heating system (eg Under Floor Heating or oversize rads).
There is some evidence that heat pumps are not suitable as drop in replacements for a gas boiler, particularly in large badly/average insulated houses with small/standard size rads.
It's also very important to get the size of heat pump right. Many contain a booster coil (COP =1) which is used when it's very cold outside. If the heat pump is undersize then the booster coil is used a lot more and bills quickly rocket as that's a bit like having direct electric heating. So important to get a good installer to do the heat loss calculations.
Overall I reckon if you were building a new very well insulated house, with UFH then a ASHP/GSHP would be worth considering. If you live in an ordinary house built say 15 years ago I would probably stick with mains gas or oil (kerosene) if mains gas isn't available. It might be a different matter if you also had a large solar PV array.