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TwitterThis publication includes historical receipts on a monthly and annual basis for all taxes administered by HMRC, as well as expenditure relating to tax credits, Child Benefit and Tax-Free Childcare. The bulletin also includes analysis and commentary on year-to-date receipts.
This information is published on the 15th working day every month at 7:00am. However, if the 15th working day falls on a Monday, it is published on the 16th working day. Any delays to pre-announced publication dates are published on the HMRC announcement page.
This publication is also released on the same day as the Office for National Statistics (ONS) publication https://www.ons.gov.uk/search?q=public+sector+finances">Public Sector Finances which is also released at 7:00am.
Further information on this release including data suitability and coverage, corresponding Office for National Statistics identifier codes and useful links to sites such as the National Archives’ are available in our background quality report.
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TwitterIn 2024/25 the value of tax receipts for the United Kingdom amounted to approximately 840 billion British pounds. Tax receipts form the bulk of UK government income, based on various direct and indirect taxes. Although tax income has gradually increased throughout most of this period, there is a noticeable dip in 2020 due to the COVID-19 pandemic. Tax revenue sources Of the revenue generated by taxation in 2024/25, over 301 billion of this came from Income Tax receipts, which was the main source of direct tax income for the government. After income tax, the next most substantial direct tax were contributions from National Insurance, which amounted to just over 172.5 billion pounds of tax revenue. The UK's main goods and services tax; Value-added Tax (VAT) amounted to 170.6 billion pounds, while Corporation Tax receipts raised 91.6 billion pounds. Although other smaller direct and indirect taxes produce notable income, these four sources were by far the main sources of income in the previous financial year. UK government finances While taxes and other sources of income raised more than 1.13 trillion pounds in 2024/25, the UK government expenditure was around 1.28 trillion pounds. This gap between revenue and expenditure was financed via government borrowing, which amounted to almost 152 billion pounds. As the UK government has been spending more than it earns for several years, this has resulted in a significant government debt of 2.8 trillion pounds building up, the equivalent of just under 96 percent of GDP in 2024/25.
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TwitterThis report provides an estimate of the tax gap across all taxes and duties administered by HMRC.
The tax gap is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid.
The full data series can be seen in the online tables.
We are interested in understanding more about how the outputs and data from the ‘Measuring tax gaps’ publication are used, and the decisions they inform. This is important for us so we can provide a high quality publication that meets your needs.
Complete the https://forms.office.com/Pages/ResponsePage.aspx?id=PPdSrBr9mkqOekokjzE54QEsI9CIGYVPkLM_8-6Vi_BURERWNFc1OEI1T000VE0zQzJTSFFGUk5DWiQlQCN0PWcu">HMRC Measuring tax gaps 2025 user survey.
Survey responses are anonymous.
Previous editions of the tax gap reports are available on The National Archives website:
https://webarchive.nationalarchives.gov.uk/ukgwa/20250501185902/https://www.gov.uk/government/statistics/measuring-tax-gaps">2024 edition
https://webarchive.nationalarchives.gov.uk/ukgwa/20230720170136/https://www.gov.uk/government/statistics/measuring-tax-gaps">2023 edition
https://webarchive.nationalarchives.gov.uk/ukgwa/20230206161139/https://www.gov.uk/government/statistics/measuring-tax-gaps">2022 edition
https://webarchive.nationalarchives.gov.uk/ukgwa/20220614163810/https://www.gov.uk/government/statistics/measuring-tax-gaps">2021 edition
https://webarchive.nationalarchives.gov.uk/ukgwa/20210831200552/https://www.gov.uk/government/statistics/measuring-tax-gaps">2020 edition
https://webarchive.nationalarchives.gov.uk/20200701215139/https://www.gov.uk/government/statistics/measuring-tax-gaps">2019 edition
https://webarchive.nationalarchives.gov.uk/20190509073425/https://www.gov.uk/government/statistics/measuring-tax-gaps">2018 edition
https://webarchive.nationalarchives.gov.uk/ukgwa/20180410234735/https://www.gov.uk/government/statistics/measuring-tax-gaps">2017 edition
https://webarchive.nationalarchives.gov.uk/ukgwa/20161124090029/https://www.gov.uk/government/statistics/measuring-tax-gaps">2016 edition
https://webarchive.nationalarchives.gov.uk/ukgwa/20160612044958/https://www.gov.uk/government/statistics/measuring-tax-gaps">2015 edition
https://webarchive.nationalarchives.gov.uk/ukgwa/20150612044958/https://www.gov.uk/government/statistics/measuring-tax-gaps">2014 and earlier
This statistical release has been produced by government analysts working within HMRC, in line with the values, principles and protocols set out in the https://code.statisticsauthority.gov.uk/">Code of Practice for Official Statistics.
HMRC is committed to providing impartial quality statistics that meet user needs. We encourage users to engage with us so that we can improve the official statistics and identify gaps in the statistics that are produced.
If you have any questions or comments about the ‘Measuring tax gaps’ series please email taxgap@hmrc.gov.uk.
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TwitterThis 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)
The Other taxes and duties figures above, include Tax Credits treated as Negative Taxation and Student Loan Recoveries.
Entitlements paid 2008-09 (£bn)
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.
Indirect taxes - paid by you or your business on money spent on goods or services.
They pay and administer:
from http://www.hmrc.gov.uk/menus/aboutmenu.htm
A complete breakdown of government income broken down by:
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.
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TwitterIn 2025/26, the budgeted expenditure of the United Kingdom government is expected to be reach 1,335 billion British pounds, with the highest spending function being the 379 billion pounds expected to be spent on social protection, which includes pensions and other welfare benefits. Government spending on health was expected to be 277 billion pounds and was the second-highest spending function in this fiscal year, while education was the third-highest spending category at 146 billion pounds. UK government debt approaching 100 percent of GDP At the end of the 2024/25 financial year, the UK's government debt amounted to approximately 2.8 trillion British pounds, around 96 percent of GDP that year. This is due to the UK having to borrow money to cover its spending commitments, especially at the height of the COVID-19 pandemic, when this deficit amounted to 314.6 billion pounds. Without significant cuts to spending or tax rises, the current government is aiming to reduce this debt by creating a stronger, more productive economy. Though this is how Britain's post WW2 debt was reduced, the country faces far more structural problems to growth than it did in the mid 20th century. Income Tax the UK's main revenue source Income Tax is expected to raise approximately 329 billion British pounds in the 2025/26 financial year, and be the largest revenue source for the government that year. Value Added Tax (VAT) receipts are expected to raise 214 billion pounds, with National Insurance contributions reaching 199 billion pounds. Although National Insurance rates for employees has actually fallen recently, the rate which employers pay was one of the main tax rises announced in the Autumn 2024 budget, rising from 13.8 percent to 15 percent. Though this avoided raising tax for workers directly, many UK businesses were critical of the move, with taxation seen as the main issue facing them at the start of 2025.
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TwitterThese tables only cover individuals with some liability to tax.
These statistics are classified as accredited official statistics.
You can find more information about these statistics and collated tables for the latest and previous tax years on the Statistics about personal incomes page.
Supporting documentation on the methodology used to produce these statistics is available in the release for each tax year.
Note: comparisons over time may be affected by changes in methodology. Notably, there was a revision to the grossing factors in the 2018 to 2019 publication, which is discussed in the commentary and supporting documentation for that tax year. Further details, including a summary of significant methodological changes over time, data suitability and coverage, are included in the Background Quality Report.
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TwitterThe table only covers individuals who have some liability to Income Tax. The percentile points have been independently calculated on total income before tax and total income after tax.
These statistics are classified as accredited official statistics.
You can find more information about these statistics and collated tables for the latest and previous tax years on the Statistics about personal incomes page.
Supporting documentation on the methodology used to produce these statistics is available in the release for each tax year.
Note: comparisons over time may be affected by changes in methodology. Notably, there was a revision to the grossing factors in the 2018 to 2019 publication, which is discussed in the commentary and supporting documentation for that tax year. Further details, including a summary of significant methodological changes over time, data suitability and coverage, are included in the Background Quality Report.
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TwitterIn 2024/25, the UK government spent approximately 13.3 percent of GDP on social protection, compared with 8.4 percent for health, and 4.1 percent for education. These three spending areas have accounted for the highest share of government spending since the late 1980s. Defence spending as a share of GDP has, by contrast, fallen throughout this period, from a high of 4.6 percent in 1984/85, to just 1.8 percent in the mid-2010s. Main sources of revenue During this same time period, income tax has been the most important source of revenue for the government, accounting for almost ten percent of GDP in the 2022/23 financial year. The UK's main tax levied on sales, Value Added Tax (VAT), was equivalent to 7.4 percent of GDP that year, with National Insurance Contributions at around seven percent of GDP. Taxes raised from businesses via Corporation Tax were the fourth-major source of tax revenue that year, at approximately 3.1 percent of GDP. Debt and borrowing Due to several years of the government spending more than it earns, the government has had to borrow large amounts to finance its commitments. This was especially the case at the height of the COVID-19 pandemic when, due to depressed revenues and increased expenditure, the government borrowed more than 314 billion pounds. This increased the national debt from 1.8 trillion pounds, to around 2.15 trillion pounds, or almost 97 percent of GDP.
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TwitterOpen Government Licence 3.0http://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/
License information was derived automatically
Households in the Indian and White Other ethnic groups received the highest percentage of their income from employment out of all ethnic groups.
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TwitterThe borrowing and investment live tables provide the latest data available on local authorities’ outstanding borrowing and investments for the UK.
The information in this table is derived from the monthly and quarterly borrowing forms submitted to the Ministry of Housing, Communities and Local Government by all local authorities.
The table is updated as soon as new or revised data becomes available.
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This file is in an <a href="https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation" target="_self" class="govuk-link">OpenDocument</a> format
The capital payments and receipts live tables provide the latest data available on quarterly capital expenditure and receipts, at England level and by local authority.
The information in this table is derived from forms submitted to the Ministry of Housing, Communities and Local Government by all English local authorities.
The table is updated as soon as new or revised data becomes available.
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This file is in an <a href="https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation" target="_self" class="govuk-link">OpenDocument</a> format
This live table provides the latest data available on receipts of Council Taxes collected during a financial year in England. The informatio
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License information was derived automatically
BackgroundRegular consumption of sugar sweetened beverages (SSBs) is associated with weight gain, type 2 diabetes, and dental caries. The UK will introduce a levy on the manufacturers of SSBs in 2018. Details will be negotiated over the next two years. How the UK public views SSB taxes is likely to be an important determinant of the content and success of the final policy. We aimed to capture the views, ideas and concerns of commenters on major UK news websites on SSB taxes.Methods and findingsWe conducted a qualitative analysis of reader comments to online news coverage of one proposal for an SSB tax in the UK. 1645 comments on four articles were included. Three underpinning themes influenced support or opposition to the tax: the balance between individual responsibility and autonomy, and population need; mistrust of the intention of the proposed tax and those promoting it; and variations in the perceived complexity of unhealthy diets and obesity associated with variations in what are considered appropriate interventions. Arguments under each theme were used to justify both support and opposition in different cases.ConclusionsAs the final form of the UK SSB tax is negotiated, effort should be made to address the concerns we identified. Our results suggest these efforts could usefully focus on emphasising the social and environmental determinants of diet and obesity, reinforcing the benefits of the tax to the NHS, and pitching the tax as playing into a variety of different conceptualisations of obesity.
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TwitterBand D Council Tax figures for local authorities since 1993.
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This file is in an <a href="https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation" target="_self" class="govuk-link">OpenDocument</a> format
Average Council Tax per dwelling for local authorities since 1993.
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Information on local precepting authorities (town and parish councils, charter trustees and Temples) and the amount of Council Tax collected on their behalf by their billing authorities in England.
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TwitterIn 2024/25, tobacco duty tax receipts in the United Kingdom amounted to approximately ****billion British pounds, compared with ****billion pounds in the previous financial year.
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TwitterCC0 1.0 Universal Public Domain Dedicationhttps://creativecommons.org/publicdomain/zero/1.0/
License information was derived automatically
This dataset contains spreadsheets with all of the fields to be filled by nonprofit organizations within England and Wales labeled by form. The folder also contains the original tax and registration forms from the government as .pdfs.
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TwitterSummary and explanation of the Prime Minister’s tax affairs from 2022 to 2023. These cover his periods as Prime Minister and Chancellor of the Exchequer.
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Twitterhttps://digital.nhs.uk/about-nhs-digital/terms-and-conditionshttps://digital.nhs.uk/about-nhs-digital/terms-and-conditions
This report presents the final range of results from the GP Earnings and Expenses Enquiry for the financial year 2005/06. It expands on the report published in October 2007. The new sections are Detailed Results for Contracted GPs (Section E), Headline Figures Time Series for Contracted GPs (Section F) and Accounting year-end analysis (Section G). The Distributional Results for Contracted GPs (Section C) and the Glossary have been expanded. The results for contracted GPs are based on a sample of 17,581 GPs who report one or more sources of self-employment income with accounting year ending in the final quarter (1st January 2006 to 5th April 2006). Figures for contracted GPs relate to earnings, expenses and income derived from all self-employed sources, as reported on tax returns, and so include private as well as NHS work. The results for salaried GPs are based on a sample of 2,743 salaried GPs who were identified as being salaried (i.e. submitted a self-assessment tax return for the year 2005/06 and were found to have more income from employment than self-employment). Figures for salaried GPs relate to earnings, expenses and income derived from all employed and self-employed sources, as reported on tax returns, and so include private as well as NHS work. For both full-time and part-time contractor GPs the results do not include earnings from employment (as a salaried employee) and relate to NHS and private work. The estimates of earnings exclude an estimate of employer's superannuation contributions in the tax year, which will include any Primary Care Organisation (PCO) clawback for previous years. For salaried GPs the results presented include both full- and part-time GPs, and refer only to those salaried GPs who submitted a self-assessment tax return for the year 2005/06 and have been identified as being salaried (see Annex A for further details). The data source for the survey is HM Revenue and Customs' (HMRC's) tax self-assessment (SA) database and reflects the data held at May 2007. Analyses were run on an anonymised dataset by statisticians in HMRC Knowledge, Analysis and Intelligence. This enquiry is the second to be affected by the new General Medical Services (nGMS) contract. As with the results relating to 2004/05, there have been some changes in methodology compared to that used under the old contract, which are discussed further in Annex A. This report has been agreed by the Technical Steering Committee (TSC), which has representation from the four UK Health Departments, NHS Employers and the British Medical Association. For 2005/6, £11,764 has been deducted from average earnings figures for UK GPMS GPs as an estimate of the amount included on tax returns in respect of employer's superannuation contributions paid in 2005/06. It should be noted that this figure is higher than that deducted in 2004/05, which was £6,234. There are a number of reasons for the £5,530 increase in the adjustment, which include: increases in net income wider compliance with HMRC guidance on the tax treatment of superannuation contributions on tax returns clawback by PCOs for superannuation contributions not withheld from global sum payments in 2004/5, because the GP/PCO had underestimated predicted earnings for the year. It is not possible to quantify the relative effects of the different factors. Provided the HMRC guidance for reporting superannuation contributions are, and continue to be, followed at a similar level to 2005/6, there will be no large changes in the average level of the adjustment from improved compliance. Year on year variation in the adjustment will continue to be affected by increases in net income and the effect of clawback. A range of estimates of the effect of pension clawback is given in Annex B. It is possible that the effect of the issues is greater this year than it will be in subsequent years, and it will be necessary to consider future impact once 2006/7 data is available in 2008.
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TwitterThe price of cigarettes in the United Kingdom has substantially increased each year since 2000. In 2023, the average retail price of a 20-pack of cigarettes was 14.25 British pounds. Cigarette taxes The most expensive country in which to purchase cigarettes in Europe was Ireland, with the UK in second place. Cigarette prices across Europe are driven by the respective taxes imposed within each of the member states and consist of a specific duty per thousand cigarettes and an ad valorem rate onto the recommended retail price, in addition to value added tax (VAT). Thus, the highest rates of taxation are reflected in the retail prices. Governments that impose such strong barriers to the purchasing of tobacco are considered 'nanny states', with high levels of control on other factors, such as advertising, bans of tobacco products on retail displays and graphic warnings on cigarette packs. UK tobacco industry Consumer expenditure on tobacco in the UK has generally been decreasing since 2005. As of 2022, the annual expenditure was at about 21.3 billion British pounds, marking an overall decrease of over 40 percent compared to expenditure in 2005. However, despite the high taxes in the UK and the decrease in expenditure, the revenue of the tobacco industry is expected to grow in coming years. By 2029, the tobacco products market is forecast to have a revenue of almost 27 billion British pounds.
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TwitterThis publication includes historical receipts on a monthly and annual basis for all taxes administered by HMRC, as well as expenditure relating to tax credits, Child Benefit and Tax-Free Childcare. The bulletin also includes analysis and commentary on year-to-date receipts.
This information is published on the 15th working day every month at 7:00am. However, if the 15th working day falls on a Monday, it is published on the 16th working day. Any delays to pre-announced publication dates are published on the HMRC announcement page.
This publication is also released on the same day as the Office for National Statistics (ONS) publication https://www.ons.gov.uk/search?q=public+sector+finances">Public Sector Finances which is also released at 7:00am.
Further information on this release including data suitability and coverage, corresponding Office for National Statistics identifier codes and useful links to sites such as the National Archives’ are available in our background quality report.