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Dataset

HM Revenue and Customs - Income Tax and Personal Incomes

Income from HM Revenue and Customs

About

Income from HM Revenue and Customs

This one of a series of taxation packages on CKAN. This package contains general information on all HM Revenue & Customs taxes, including tax receipts and credits, benefits, number of taxpayers and estimates of the cost of tax expenditures and structural reliefs.

The income from HM Revenue and Customs is described briefly in the Departmental Report 2009:

http://www.hmrc.gov.uk/about/dept-ann-rep09.pdf

Revenue collected* 2008-09 (£bn)

  1. Income Tax 149.6
  2. National Insurance contributions 98.0
  3. VAT 78.5
  4. Corporation Tax 41.8
  5. Hydrocarbon Oils 24.7
  6. Alcohols 8.5
  7. CGT 8.2
  8. Tobacco 7.9
  9. Stamp taxes 7.6
  10. Other taxes and duties 10.9

The Other taxes and duties figures above, include Tax Credits treated as Negative Taxation and Student Loan Recoveries.

Entitlements paid 2008-09 (£bn)

  1. Tax Credits 23.7
  2. Child Benefit 11.2
  3. Child Trust Fund endowments 0.19

Income Tax

Individuals may receive many different types of income but not all kinds of income are taxable.

The main kinds of income on which income tax may be payable are income from employment, self-employed profits from a business, occupational and personal pensions, interest from building societies and banks, dividends on shares, and income from property.

Tax is payable on some social security benefits such as the state retirement pension, bereavement allowance, jobseeker's allowance and incapacity benefit - but not on others such as tax credits or pension credit, or child benefit.

Tax is not payable on income received from certain National Savings products such as National Savings certificates, or from Individual Savings Accounts.

This is quoted from :
http://www.hmrc.gov.uk/stats/income_tax/income-tax-intro.pdf

and this is another useful source:

http://www.hmrc.gov.uk/stats/income_tax/menu.htm

The most up to date list of taxes the Revenue and Customs receive is:

Direct taxes - paid by you or your business on money you earn or capital you gain.

  1. Capital Gains Tax.
  2. Corporation Tax.
  3. Income Tax.
  4. Inheritance Tax.
  5. National Insurance Contributions.

Indirect taxes - paid by you or your business on money spent on goods or services.

  1. Excise duties.
  2. Insurance Premium Tax.
  3. Petroleum Revenue Tax.
  4. Stamp Duty.
  5. Stamp Duty Land Tax.
  6. Stamp Duty Reserve Tax.
  7. VAT.

They pay and administer:

  1. Child Benefit
  2. Child Trust Fund
  3. Tax Credits.

from http://www.hmrc.gov.uk/menus/aboutmenu.htm

Government Revenue Data We Would Like

A complete breakdown of government income broken down by:

  • type of tax
  • how these tax amounts have changed over time
  • how taxes have changed over time
  • demographics of the population the money is from, like: age, gender, geographical location and nationality.
  • how the demographics of taxed population have changed over time

Is there a functional classification for taxes similar to COFOG for government spending?

I would also like to know how HM Revenue and Customs store the data on the income they receive.

  • What type of databases?
  • What system of organising the information?
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incometax_pa-and-reliefs_1948to1973.xlsxls
1. Tax structure and parameters - Income tax personal allowances and reliefs - 1948-49 to 1972-73
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incometax_pa-and-reliefs_1974to1990.xlsxls
1. Tax structure and parameters - Income tax personal allowances and reliefs - 1973-74 to 1989-90
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table-a1a.xlsxls
1. Tax structure and parameters - Income tax personal allowances and reliefs - 1990-91 to 2009-10
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incometaxrates_1974to1990.xlsxls
1. Tax structure and parameters - Rates of income tax - 1973-74 to 1989-90
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table-a2a.xlsxls
1. Tax structure and parameters - Rates of income tax - 1990-91 to 2009-10
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table-a4b.xlsxls
1. Tax structure and parameters - Main features of NICs - 6 April 1975 to October 1985
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table-a4a.xlsxls
1. Tax structure and parameters - Main features of NICs - 6 October 1985 to 1998-99
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table-4.xlsxls
1. Tax structure and parameters - Main features of NICs - 1999-2000 to 2009-10
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1_1_final_apr06.xlsxls
2. Tax Expenditures, ready reckoners and specimen tax calculations - Tax receipts and taxpayers - Table 1.1 - HM Revenue & Customs contribution to central government (no longer updated) 1908-09 to 2004-05
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table1-2.xlsxls
2. Tax Expenditures, ready reckoners and specimen tax calculations - Tax receipts and taxpayers - Table 1.2 - HM Revenue and Customs annual receipts 2001-02 to 2009-10 (no longer updated)
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1_2_v2_dec05.xlsxls
2. Tax Expenditures, ready reckoners and specimen tax calculations - Tax receipts and taxpayers - Table 1.2 - Annual receipts of former Inland Revenue taxes (no longer updated) 1908-09 to 2005-06
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1_2a_dec05.xlsxls
2. Tax Expenditures, ready reckoners and specimen tax calculations - Tax receipts and taxpayers - Table 1.2a - Outturn and net receipts from the former Customs & Excise (no longer updated) 1958-59 to 2005-06
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table1-3.xlsxls
2. Tax Expenditures, ready reckoners and specimen tax calculations - Tax receipts and taxpayers - Table 1.3 - Monthly and quarterly receipts of former Inland Revenue taxes (no longer updated)
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table1-3a.xlsxls
2. Tax Expenditures, ready reckoners and specimen tax calculations - Tax receipts and taxpayers - Table 1.3a - Monthly and quarterly payments by the former HM Customs and Excise into the Consolidated Fund (no longer updated)
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table1-3b.xlsxls
2. Tax Expenditures, ready reckoners and specimen tax calculations - Tax receipts and taxpayers - Table 1.3b - Monthly and quarterly Child and Working Tax Credits and Child Benefit net payments (no longer updated)
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table1-4.xlsxls
2. Tax Expenditures, ready reckoners and specimen tax calculations - Tax receipts and taxpayers - Table 1.4 - Numbers of taxpayers and registered traders (no longer updated)
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table1-4.xlsxls
3. Income tax statistics and distributions - estimated numbers of taxpayers 1939-2010
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table2-1.xlsxls
3. Income tax statistics and distributions - number of individual income taxpayers 1990-2010
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table2-2.xlsxls
3. Income tax statistics and distributions - number of income taxpayers, by country in 12 NUTS regions 1999-2010
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table2-4.xlsxls
3. Income tax statistics and distributions - shares of total income tax liability 1999-2010
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table2-5.xlsxls
3. Income tax statistics and distributions - income tax liabilities, by income range
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table2-6.xlsxls
3. Income tax statistics and distributions - income tax liabilities, by taxpayer's marginal rate
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table2-7.xlsxls
3. Income tax statistics and distributions - percentage of earnings paid in income tax
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table2-8.xlsxls
3. Income tax statistics and distributions - income tax receipts analysis by type 1997-98 to 2008-09
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table2-9.xlsxls
3. Income tax statistics and distributions - income tax credits and repayments analysis by type 1997-98 and 2008-09
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table2-10.xlsxls
3. Income tax statistics and distributions - pay-as-you-earn tax deducted from pay by industry
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3-1table-jan2010.xlsxls
4. Personal Incomes - Personal Income by tax year - Table 3.1 - percentile points for total income before and after tax - 1992-93 to 2007-08
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table3_2_september04.xlsxls
4. Personal Incomes - Table 3.2 - distribution of median and mean income and tax by age range and gender 1999-00
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table3-2-2000-01.xlsxls
4. Personal Incomes - Table 3.2 - distribution of median and mean income and tax by age range and gender 2000-01
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table-32-2001-02.xlsxls
4. Personal Incomes - Table 3.2 - distribution of median and mean income and tax by age range and gender 2001-02
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table3_2.xlsxls
4. Personal Incomes - Table 3.2 - distribution of median and mean income and tax by age range and gender 2002-03
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3_2_apr06.xlsxls
4. Personal Incomes - Table 3.2 - distribution of median and mean income and tax by age range and gender 2003-04
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table3-2-2004-05.xlsxls
4. Personal Incomes - Table 3.2 - distribution of median and mean income and tax by age range and gender 2004-05
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table3-2-jan08.xlsxls
4. Personal Incomes - Table 3.2 - distribution of median and mean income and tax by age range and gender 2005-06
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3-2tabledec08.xlsxls
4. Personal Incomes - Table 3.2 - distribution of median and mean income and tax by age range and gender 2006-07
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3-2table-jan2010.xlsxls
4. Personal Incomes - Table 3.2 - distribution of median and mean income and tax by age range and gender 2007-08
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