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.

These National Statistics provide monthly estimates of the number of residential and non-residential property transactions in the UK and its constituent countries. National Statistics are accredited official statistics.

England and Northern Ireland statistics are based on information submitted to the HM Revenue and Customs (HMRC) Stamp Duty Land Tax (SDLT) database by taxpayers on SDLT returns.

Land and Buildings Transaction Tax (LBTT) replaced SDLT in Scotland from 1 April 2015 and this data is provided to HMRC by https://www.revenue.scot/">Revenue Scotland to continue the time series.

Land Transaction Tax (LTT) replaced SDLT in Wales from 1 April 2018. To continue the time series, the https://gov.wales/welsh-revenue-authority">Welsh Revenue Authority (WRA) have provided HMRC with a monthly data feed of LTT transactions since July 2021.

LTT figures for the latest month are estimated using a grossing factor based on data for the most recent and complete financial year. Until June 2021, LTT transactions for the latest month were estimated by HMRC based upon year on year growth in line with other UK nations.

LTT transactions up to the penultimate month are aligned with LTT statistics.

Go to Stamp Duty Land Tax guidance for the latest rates and information.

Go to Stamp Duty Land Tax rates from 1 December 2003 to 22 September 2022 and Stamp Duty: rates on land transfers before December 2003 for historic rates.

The latest release was published 09:30 28 November 2025 and was updated with provisional data from completed transactions during October 2025.

The next release will be published 09:30 09 January 2026 and will be updated with provisional data from completed transactions during November 2025.

https://webarchive.nationalarchives.gov.uk/ukgwa/20240320184933/https://www.gov.uk/government/statistics/monthly-property-transactions-completed-in-the-uk-with-value-40000-or-above">Archive versions of the Monthly property transactions completed in the UK with value of £40,000 or above are available via the UK Government Web Archive, from the National Archives.

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.


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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.

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.

Those who use a disclosed avoidance scheme on this list may be required to pay an upfront payment of tax called an accelerated payment. HM Revenue & Customs (HMRC) gives an avoidance scheme a scheme reference number (SRN) when a promoter notifies HMRC of the scheme under the rules for disclosing a tax avoidance scheme (DOTAS) [See additional links below] . Users will need to make an accelerated payment of tax to HMRC on some DOTAS schemes while the scheme is under dispute with HMRC. Users of those schemes with a reference number on the linked list above are those who may receive a notice to make an accelerated payment. For an Accelerated Payment notice to be issued for any specific scheme included on this list, the criteria in the legislation will need to be met. HMRC began to phase in the issue of notices in August 2014. The list contains SRNs rather than scheme names as taxpayers will have used this to identify their use of an avoidance scheme when completing their Self-Assessment return. Promoters of avoidance schemes are also not required to disclose scheme names to HMRC. The SRN is all the user will need in order to identify whether their scheme is on the list. If you cannot remember your SRN, contact your agent or advisor, or HMRC on 03000 530435. If you want to settle an avoidance issue now please call HMRC on 03000 530435. If you are a High Net Worth Unit or Large Business customer, please contact your Customer Relationship Manager. If you have a query about the linked list of SRNs, please call HMRC on 03000 530435. The accelerated payment regime was announced at Budget 2014, (Accelerated payments of tax for avoidance schemes) [See additional links below] and has been brought into law in Finance Act 2014, Part 4 [See additional links below] . It’s been introduced to tackle the very small minority of taxpayers who use tax avoidance schemes. Find out more about how HMRC deals with Tax Avoidance on HMRC’s Tax Avoidance pages [See additional links below]. If you are worried that you may be involved in tax avoidance but don’t appear to have an SRN, please read HMRC’s Tempted by Tax Avoidance pages [See additional links below]. They give some common indicators for avoidance. HMRC also publishes Spotlights [See additional links below], a warning on current avoidance issues. Guidance on the measures brought into law can be found here, http://www.hmrc.gov.uk/specialist/acc-pymts-f-notices.pdf . [See additional links below]. ..