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.

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.

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.

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.

This dataset provides information on local precepting authorities (parishes, charter trustees and Temples) and the amount of council tax collected on their behalf by their billing authorities in England, known as a precept, for the financial years 2013-14 and 2014-15. Data are collected from Council Tax Return Forms completed by local authorities. A process has been undertaken to match the parishes recorded to standard ONS codes, but it has not been possible to match Charter Trustees, Temples and 26 parishes, and therefore these will not appear in map(s) as they do not have an ONS Code.

This release provides information on individual local parishes and the amount of council tax collected on their behalf by their billing authorities in England, for the financial year 2013-14.

This is the first year that the Department for Communities and Local Government (DCLG) has collected data about individual parishes. Up to and including 2012-13 this information was collected by the Chartered Institute of Public Finance and Accountancy (CIPFA).

The information in this release is derived from the local precepting authorities section (lines 23, 24 and 25) submitted by all 326 billing authorities in England; and the individual local data section (lines 23x, 24x and 25x) of the Council Tax Requirement (CTR1) forms submit-ted by 241 parished billing authorities. The data are as reported by local authorities, and have been subjected to rigorous validation processes.

The release has been compiled by the Local Government Finance - Data Collection, Analy-sis and Accountancy division of the Department for Communities and Local Government. Parishes and other local precepting authorities in England, 2013-14

There are more than 10,000 parishes in England. A parish may be represented by a parish council, a town council or community council. In the case of small parishes, the parish meet-ing (an annual meeting of all electors in a parish) can take on the role of parish council. Par-ishes represent the most local level of Government in England - the third tier of local gov-ernment.

In a small number of the un-parished areas bodies called “charter trustees” exist. These bodies exist to administer ceremonial functions, such as the appointment of a mayor, where there is no parish to administer them. There are currently 16 such bodies in England one less than in 2012-13 due to Crewe in Cheshire becoming a parish council on 4 April 2013.

There are two further local precepting authorities: the Inner and Middle Temples of London (“the Temples”) situated within the Temple area of the City of London. The Temples are dif-ferent from parishes and charter trustees in that they perform the functions within their area that are performed by the City of London authority (“the City”). In exchange for performing these functions the City pays the Temples an annual precept apportioned from the council tax raised by the City.

Parish or village councils need funds to support their activities. These funds are raised by adding an extra cost known as a "precept" to each householder's Council Tax bill. Parishes (together with charter trustees and the two Temples of London as described above) are col-lectively known as “local precepting authorities”. This means they have the power to raise a precept on properties in their area in order to finance the functions that they perform. Parish precepts are included separately on council tax bills and are collected by the billing authority on behalf of the parish.

Some smaller parishes may group together for precepting purposes and will perform this function as one local precepting authority and for the purposes of this release are counted as 1 parish.

Further information is provided in the Definitions section of this release. (https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/260449/Parishes_and_other_precepting_authorities_2013-14_England_revised_.pdf)

Special factors affecting comparability to previous years

This is the first time DCLG has collected local parish council tax data. Changes to the council tax system and the method for collecting individual parish data mean these figures are not directly comparable to earlier years and caution must be taken when interpreting time trends. Significant factors which have affected comparability include:

Localisation of council tax support; a change in the way council tax benefit is paid. Council tax support is now paid in the form of a grant passed down to parishes from their billing authori-ties and is not included in the local precept. Previously individual council taxpayers might re-ceive support to pay their council tax bill from DWP. The value of this support would have been included in the local precept. However, taxpayers now have their bills covered by coun-cil tax support and therefore are removed from the tax base, whereas under the old system they would previously have been included. The localisation

Provides general information on all HMRC taxes, including tax receipts, the number of taxpayers, personal tax credits, child benefit and estimates of the cost of tax expenditures and structural relief. Source agency: HM Revenue and Customs Designation: National Statistics Language: English Alternative title: Revenue Based Taxes

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]. ..

Public Bodies 2014 provides a single transparent source of top-level data on all non-departmental public bodies, executive agencies and non-ministerial departments*. *HMRC is excluded. This information is published to make the public bodies more transparent, which in turn helps taxpayers hold decision-makers to account. Public Bodies 2014 is an online publication and the data will be updated quarterly, where applicable, for improved transparency.