Main tables from the Effects of taxes and benefits on household income publication from 1977, including average incomes, taxes and benefits and household characteristics of all, retired and non-retired households in the UK by quintile and decile groups.

Mean and Median Income (Personal incomes by tax year) from the Survey of Personal Incomes by HMRC. These are estimates based on a survey and should be treated with caution. They are based on the Survey of Personal Incomes (SPI) an annual sample survey of HMRC records for individuals who could be liable to UK Income Tax. Further data on self-employment income, employment income, pension income and total tax are available from the HMRC website. Link to HMRC website.

Provides detailed information on individuals liable to UK income tax and their incomes, including gender, age, income source and tax distribution. Previously listed under 'Revenue-based Taxes and Benefits: Personal incomes'. Source agency: HM Revenue and Customs Designation: National Statistics Language: English Alternative title: Personal Income Analyses: Except Sub Regional

Provides estimates for regional, administrative and political geographical areas plus measures of precision for those estimates. The estimates are for individuals liable to UK income tax and their geographical area of residence. Previously listed under 'Revenue-based Taxes and Benefits: Personal incomes'. Source agency: HM Revenue and Customs Designation: National Statistics Language: English Alternative title: Personal Income Analyses: Other analyses, regional

The Personal Income Tax Rate in the United Kingdom stands at 45 percent. This dataset provides - United Kingdom Personal Income Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

Child Tax Credit (CTC) provides support to families for the children (up to the 31 August after their 16th birthdays) and the "qualifying" young people (those in full-time non-advanced education until their 20th birthdays) for which they are responsible. It is paid in addition to Child Benefit. Some out of work families with children do not receive CTC but instead receive the equivalent amount via child and related allowances in Income Support or income-based Jobseeker's Allowance (IS/JSA). These families are included in the figures, generally together with out of work families receiving CTC. In due course, they will be "migrated" to tax credits. Working Tax Credit (WTC) tops up the earnings of families on low or moderate incomes. People working for at least 16 hours a week can claim it if they (a) are responsible for at least one child or qualifying young person, (b) have a disability which puts them at a disadvantage in getting a job or (c) in the first year of work, having returned to work aged at least 50 after a period of at least six months receiving out-of-work benefits. Other adults qualify if they are aged at least 25 and work for at least 30 hours a week. Ward data available in the Ward profiles. https://www.gov.uk/government/collections/personal-tax-credits-statistics

The dataset holds interest paid net or gross of tax on individual's bank and building society accounts. Updated: annually.

Abstract copyright UK Data Service and data collection copyright owner.

The Survey of Personal Incomes (SPI) is based on information held by HM Revenue and Customs tax offices on individuals who could be liable to UK income tax. It is carried out annually by HMRC and covers income assessable to tax for each tax year. 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.

The SPI is compiled to provide a quantified evidence base from which to cost proposed changes to tax rates, personal allowances and other tax reliefs for Treasury Ministers. It is used to inform policy decisions within HMRC and the Treasury, as well as for tax modelling and forecasting purposes. In addition, it is used to provide summary information for the National Accounts that are prepared by the Office for National Statistics. Finally, it is used to provide information to Members of Parliament, other Government Departments, companies, organisation and individuals.

The UK Data Archive currently holds the Public Use Tape (PUT) data for 1985-86 and 1995-96 onwards (data for 2008-09 is currently unavailable). For further details of sampling and coverage criteria, see documentation. Further information about the SPI, including income tax and personal incomes statistics, is available on the GOV.UK Statistics about personal incomes webpage.


Main Topics:
The Public Use Tape (PUT) dataset is an anonymised dataset and is based on the SPI. It allows users to produce their own analysis. The dataset contains a range of variables about personal incomes arising from employment, self employment, pension, benefits, property, savings, investments and other income sources. The dataset also contains variables about allowances, deductions and reliefs, which people might be due. There is also a regional code variable on the dataset and a trade code for cases which are self-employed. A list of data items on the Public Use Tape is provided in Annex A of the documentation.

Earnings and employment statistics from Pay As You Earn (PAYE) Real Time Information (RTI), UK, NUTS 1, 2 and 3 areas and local authorities, monthly, seasonally adjusted.

The Tax Assurance Commissioner’s annual report for 2012-13. This report outlines HMRC’s the department’s performance in resolving disputes with taxpayers for the period from August 2012 to March 2013.

The Social Security Rate in the United Kingdom stands at 23.80 percent. This dataset provides - United Kingdom Social Security Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The effects of direct and indirect taxation and benefits received in cash or kind on household income, across the generations and by age.

This data is estimated by combining multiple years of the Living Costs and Food Survey from 1978 to financial year ending March 2017 and the Household Finances Statistics, from financial year ending 2018 to financial year ending 2021 with the exception of 1979 and 1981. All financial amounts are adjusted for inflation using the Consumer Prices Index including owner occupiers’ housing costs (CPIH) excluding Council Tax, to their financial year ending March 2018. For example, the mean disposable income for those aged 35 and born in the 1970’s (£35,752) is estimated by taking the average (in real terms) of the household disposable income for these people across the combined dataset.

As shown by the recent crisis, tax evasion poses a significant problem for countries such as Greece, Spain and Italy. While these societies certainly possess weaker fiscal institutions as compared to other EU members, might broader cultural differences between northern and southern Europe also help to explain citizens’ (un)willingness to pay their taxes? To address this question, we conduct laboratory experiments in the UK and Italy, two countries which straddle this North-South divide. Our design allows us to examine citizens’ willingness to contribute to public goods via taxes while holding institutions constant. We report a surprising result: when faced with identical tax institutions, redistribution rules and audit probabilities, Italian participants are significantly more likely to comply than Britons. Overall, our findings cast doubt upon “culturalist” arguments that would attribute cross-country differences in tax compliance to the lack of morality amongst southern European taxpayers.

The Family Resources Survey (FRS) has been running continuously since 1992 to meet the information needs of the Department for Work and Pensions (DWP). It is almost wholly funded by DWP.

The FRS collects information from a large, and representative sample of private households in the United Kingdom (prior to 2002, it covered Great Britain only). The interview year runs from April to March.

The focus of the survey is on income, and how much comes from the many possible sources (such as employee earnings, self-employed earnings or profits from businesses, and dividends; individual pensions; state benefits, including Universal Credit and the State Pension; and other sources such as savings and investments). Specific items of expenditure, such as rent or mortgage, Council Tax and water bills, are also covered.

Many other topics are covered and the dataset has a very wide range of personal characteristics, at the adult or child, family and then household levels. These include education, caring, childcare and disability. The dataset also captures material deprivation, household food security and (new for 2021/22) household food bank usage.

The FRS is a national statistic whose results are published on the gov.uk website. It is also possible to create your own tables from FRS data, using DWP’s Stat Xplore tool. Further information can be found on the gov.uk Family Resources Survey webpage.

Secure Access FRS data
In addition to the standard End User Licence (EUL) version, Secure Access datasets, containing unrounded data and additional variables, are also available for FRS from 2005/06 onwards - see SN 9256. Prospective users of the Secure Access version of the FRS will need to fulfil additional requirements beyond those associated with the EUL datasets. Full details of the application requirements are available from http://ukdataservice.ac.uk/media/178323/secure_frs_application_guidance.pdf" style="background-color: rgb(255, 255, 255);">Guidance on applying for the Family Resources Survey: Secure Access.

FRS, HBAI and PI
The FRS underpins the related Households Below Average Income (HBAI) dataset, which focuses on poverty in the UK, and the related Pensioners' Incomes (PI) dataset. The EUL versions of HBAI and PI are held under SNs 5828 and 8503, respectively. The Secure Access versions are held under SN 7196 and 9257 (see above).

FRS 2022-23

The impact of the coronavirus (COVID-19) pandemic on the FRS 2022-23 survey was much reduced when compared with the two previous survey years. Throughout the year, there was a gradual return to pre-pandemic fieldwork practices, with the majority of interviews being conducted in face-to-face mode. The achieved sample was just over 25,000 households. Users are advised to consult the FRS 2022-23 Background Information and Methodology document for detailed information on changes, developments and issues related to the 2022-23 FRS data set and publication. Alongside the usual topics covered, the 2022-2023 FRS also includes variables for Cost of Living support, including those on certain state benefits; energy bill support; and Council Tax support. See documentation for further details.

FRS 2021-22 and 2020-21 and the coronavirus (COVID-19) pandemic

The coronavirus (COVID-19) pandemic has impacted the FRS 2021-22 and 2020-21 data collection in the following ways:

• In 2020-21, fieldwork operations for the FRS were rapidly changed in response to the coronavirus (COVID-19) pandemic and the introduction of national lockdown restrictions. The established face-to-face interviewing approach employed on the FRS was suspended and replaced with telephone interviewing for the whole of the 2020-21 survey year.

• This change impacted both the size and composition of the achieved sample. This shift in mode of interview has been accompanied by a substantial reduction in the number of interviews achieved: just over 10,000 interviews were achieved this year, compared with 19,000 to 20,000 in a typical FRS year. While we made every effort to address additional biases identified (e.g. by altering our weighting regime), some residual bias remains. Please see the FRS 2020-21 Background Information and Methodology document for more information.
• The FRS team have published a technical report for the 2020-21 survey, which provides a full assessment of the impact of the pandemic on the statistics. In line with the Statistics Code of Practice, this is designed to assist users with interpreting the data and to aid transparency over decisions and data quality issues.

• In 2021-22, the interview mode was largely telephone, with partial return to face-to-face interviews towards end of survey year. The achieved sample was over 16,000 households. This is a return towards the number expected in a normal survey year (around 20,000 households).
• In both survey years, there remain areas where users are advised to exercise caution when making comparisons to other survey years. More details on how the results for the 2020 to 2021 and 2021-22 survey years were affected by the coronavirus (COVID-19) pandemic can be found in the FRS 2020 to 2021 Background Information and Methodology and FRS 2021 to 2022 Background Information and Methodology.

The FRS team are seeking users' feedback on the 2020-21 and 2021-22 FRS. Given the breadth of groups covered by the FRS data, it has not been possible for DWP statisticians to assess or validate every breakdown which is of interest to external researchers and users. Therefore, the FRS team are inviting users to let them know of any insights you may have relating to data quality or trends when analysing these data for your area of interest. Please send any feedback directly to the FRS Team Inbox: team.frs@dwp.gov.uk

Latest edition information

For the second edition (May 2025), the data were redeposited. The following changes have been made:

• An ONS-delivered fix to the highest level of qualification (EDUCQUAL) which for several adults had been erroneously recorded.
• For ESA (benefit 16 on the BENEFITS table) the associated VAR3 has now been populated using ESA admin data, to show whether cases are Support Group etc.
• For Pension Credit recipients (benefit 4 on the BENEFITS table) adding the low-income benefits and tax credits Cost of Living Payment as benefit 124; with its flag CLPAYIRB set on the ADULT table.

Income Tax SA returns for individuals and partnerships. Tax Calculation data for individuals. Designatory data for all SA cases. Designatory data for sources. Filing data for all SA cases. Updated: regularly

Estimates of mean and median annual incomes in the UK, by quintile groups. The redistribution effects on individuals of direct and indirect taxation and benefits received in cash or kind.

Income-Before-Tax Time Series for Prudential plc. Prudential plc, through its subsidiaries, provides life and health insurance, and asset management solutions to individuals in Asia and Africa. It offers savings and investments products; wealth, health, and protection products; and foreign exchange services. The company was founded in 1848 and is headquartered in Central, Hong Kong.

Income-Before-Tax Time Series for Assura PLC. Assura plc is the UK's leading diversified healthcare REIT. Assura enables better health outcomes through its portfolio of more than 600 healthcare buildings, from which over six million patients are served. A UK REIT based in Altrincham, Assura is a constituent of the FTSE 250 and the EPRA indices and has a secondary listing on the Johannesburg Stock Exchange. As at 31 March 2025, Assura's portfolio was valued at £3.1 billion and has a strong track record of growing financial returns and dividends for shareholders. At Assura we BUILD for health and as the first FTSE 250 certified B Corp we are committed to keeping ESG at the heart of our strategy, creating Healthy Environments (E) and Healthy Communities (S) and maintaining a Healthy Business (G). As of September 10, 2025, Assura Plc operates as a subsidiary of Primary Health Properties Plc.

Background
The Annual Population Survey (APS) Household datasets are produced annually and are available from 2004 (Secure Access) and 2006 (End User Licence). They allow production of family and household labour market statistics at local areas and for small sub-groups of the population across the UK. The data comprise key variables from the Labour Force Survey (LFS) (held at the UK Data Archive under GN 33246) and the APS (person) datasets (held at the Data Archive under GN 33357). The former is a quarterly survey of households living at private addresses in the UK. The latter is created by combining individuals in waves one and five from four consecutive LFS quarters with the English, Welsh and Scottish Local Labour Force Surveys (LLFS). The APS Household datasets therefore contain results from four different sources.

The APS Household datasets include all the variables on the LFS and APS person datasets except for the income variables. They also include key family and household level derived variables. These variables allow for an analysis of the combined economic activity status of the family or household. In addition they also include more detailed geographical, industry, occupation, health and age variables.

For information on the main (person) APS datasets, for which EUL and Secure Access versions are available, please see GNs 33357 and 33427, respectively.

New reweighting policy
Following the new reweighting policy ONS has reviewed the latest population estimates made available during 2019 and have decided not to carry out a 2019 LFS and APS reweighting exercise. Therefore, the next reweighting exercise will take place in 2020. These will incorporate the 2019 Sub-National Population Projection data (published in May 2020) and 2019 Mid-Year Estimates (published in June 2020). It is expected that reweighted Labour Market aggregates and microdata will be published in 2021.

Secure Access APS Household data
Secure Access datasets for the APS Household survey include additional variables not included in the EUL versions (GN 33455). Extra variables that may be found in the Secure Access version but not in the EUL version relate to:

• geography (see 'Spatial Units' below)
• individual demographics, including age bands, day of birth, sex/marital status and detailed ethnicity
• main reason for coming to the UK
• number of bedrooms
• health problems, work-related health problems, sickness absence from work
• reasons why not in work, including health and other reasons, wage received when not in work, time away from job, and whether and when will work in the future
• type of benefit claimed
• education and training, including
  • vocational and work-related qualifications and training
  • class of first degree
  • qualifications from government schemes
  • number of O levels/GCSEs, etc held
  • qualifications held from UK and abroad
  • qualifications gained from school/home schooling
  • qualifications below highest level
  • other qualifications
  • time spent in taught courses
  • who paid for training
  • main place of education/training
  • length of training course
  • level of Welsh baccalaureate
• worst 30 local authorities based on Indices of Deprivation
• casual/holiday work
• disability, including learning difficulty/disability
• payment of own National Insurance and tax

Prospective users of the Secure Access version of an APS Household dataset will need to fulfil additional requirements, including completion of face-to-face training and agreement to Secure Access' User Agreement, in order to obtain permission to use that version (see 'Access' section below). The EUL version of the data, for which less stingent access conditions apply, may suffice for many users' research requirements. Further details and links to all APS studies can be found via the APS Key Data series webpage.

Documentation and coding frames
The APS is compiled from variables present in the LFS. For variable and value labelling and coding frames that are not included either in the data or in the current APS documentation (e.g. coding frames for education, industrial and geographic variables, which are held in LFS User Guide Vol.5, Classifications), users are advised to consult the latest versions of the LFS User Guides, which are available from the ONS Labour Force Survey - User Guidance webpages.

For the eleventh edition (September 2025), the data file covering January - December 2023 has been added.