Documentation   Keywords  Publications  Related Studies

Title:
Survey of Personal Incomes, 2002-2003 : Public Use Tape

Subject Categories:
Income, property and investment - Economics

Depositor(s):
HM Revenue and Customs. KAI Information Centre

Principal Investigator(s):
Inland Revenue. Analysis and Research

Other Acknowledgements:
Sean Whellams, Chief Statistician, Information Centre Analysis, HM Revenue and Customs.

Abstract:
The Survey of Personal Incomes (SPI) is based on information held by HM Revenue and Customs (formed on 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise Departments) tax offices on individuals who could be liable to UK tax. The UK Data Archive currently holds data for 1985-1986, and 1995-1996 onwards.

The principal purpose for conducting the SPI is to cost proposed changes to tax rates, personal allowances and other tax reliefs for Treasury ministers. It is also used to assist in the making of policy decisions within HM Revenue and Customs and the Treasury; for tax modelling and forecasting purposes; and as a basis for the National Accounts, which are prepared by the Office for National Statistics (ONS). Finally, it is used to provide tabulated data for Members of Parliament, other government departments, companies, organisations and individuals.

The SPI covers, on a sample basis, all individuals for whom income tax records are held by HM Revenue and Customs. Not all of them are taxpayers because the operation of personal reliefs and allowances may remove them from liability. Where income exceeds the threshold for operation of Pay-As-You-Earn (PAYE), the survey provides the most comprehensive and accurate official source of data on personal incomes. For further details of sampling and coverage criteria, see documentation.

Further information about the survey, including income tax and personal incomes statistics, is available on the HM Revenue and Customs web site.

Main Topics:
The dataset contains a range of variables about taxable personal incomes arising from employment, self-employment, pensions, benefits, property, savings and investments and other income sources. Also included are variables about allowances, deductions and reliefs which people may be due. There is also a regional code variable in the dataset and a trade code for cases of self-employment. A list of data items on the public use tape is provided in Annex A of the documentation.

Coverage:
Time Period Covered: The time period covered by the data is the financial year 2002-2003.
Dates of Fieldwork: October 2003-April 2004
Country: United Kingdom
Spatial Units: (A)Government Office Regions; (B)Countries
Kind of Data: Alpha/numeric data; Individual (micro) level; includes 47 composite records - that is, where a number of large income cases have been replaced by the average.

Universe Sampled:
Location of Units of Observation:National
Population:The survey is based on information held by HM Revenue and Customs tax offices on individuals who could be liable to UK tax. Data were collected at Government Office Region level in England, and at country level for Scotland, Wales and Northern Ireland.
For further details on coverage, please see documentation.

Methodology:
Time Dimensions: Repeated cross-sectional study
Data are collected annually.
Sampling Procedures: One-stage stratified or systematic random sample
Number of Units: 401075 cases
Method of Data Collection: HM Revenue and Customs collects information about people who could be liable to UK tax to assess whether they have paid the correct amount of tax. The Survey of Personal Incomes is based on a sample of these administrative records. The tax districts collect the data in the course of the administrative process of tax collection.; the data were captured electronically from an extract of HM Revenue and Customs information technology (IT) systems.
Weighting: No weighting variable present, but grossing carried out on the data. See documentation for details.
Data Sources: Where data are known to be deficient, missing information was imputed. See documentation for details.

Language(s) of Written Materials:
Study Description: English
Study Documentation: English

Access:
Access Conditions: The depositor has specified that registration is required and standard conditions of use apply. The depositor may be informed about usage.
Additional special conditions of use also apply. See terms and conditions for further information.
Availability: ESDS Access and Preservation, UK Data Archive
Contact: Help desk: help@esds.ac.uk

Date of Release:
First Edition: 24 June 2005

Copyright:
Crown copyright material is reproduced with the permission of the Controller of HMSO and the Queen's Printer for Scotland

READ File

Data Series READ file

Download Acrobat PDF Reader