Revenue Statistics Details of Tax Revenue - United Kingdom
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Contact OECD.RevenueStatistics@oecd.org. Including the subject line 'Revenue Statistics Country Table - United Kingdom', which will help us answer your enquiry more quickly
Click to expand Data source(s) used
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National Income and Expenditure; Central Statistical Office; Annual reports of Her Majesty's Revenue and Customs.
Click to expand Direct source
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Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Click to expand Date last input received
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The data was last received and processed in July 2017.
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Pound Sterling
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Millions
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Heading 1210: The corporate tax figures include company income tax from 1990 onwards.

Heading 2000: Includes some voluntary contributions which cannot be separately identified.

Heading 6200: The community charge replaced domestic rates in Scotland in April 1989 and was extended to England and Wales in April 1990. This tax has been classified in heading 6200 as it is a lump-sum tax levied on ach adult in a household (domestic rates are classified in heading 4100).

Headings for non-wastable tax credits 1110 and 1210 are consistent with the guidelines, and the figures in the data are treated accordingly. The following method is adopted separately for Working Families 'Tax Credit and Disabled Persons Tax Credit' paid from 1999 to 2003. For each calendar, a random sample of awards over-lapping the quarter is taken. Each recipient family's income tax liability for the fiscal year within which the quarter falls is calculated , based on the earned income reported for the award (uprated to the middle of the overlap period). And the result multiplied by the number of days in the overlap period divided by 365. The tax expenditure component is defined as the minimum of this amount and the total amount of award paid in the overlap period. The total amount of award paid and the tax expenditure component are each summed over the sample cases, and the ratio is taken as the tax expenditure ration for the quarter. From 2003, the equivalent breakdown for Child and Working tax credits is based on household survey data. Survey data is used to estimate the breakdown into the tax expenditure and the transfer components for the other smaller tax credits.

Click to expand Reference period
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Year ending 31st December.
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From 1990 data are on accrual basis.
Revenue Statistics Details of Tax Revenue - United KingdomContact person/organisation
Contact OECD.RevenueStatistics@oecd.org. Including the subject line 'Revenue Statistics Country Table - United Kingdom', which will help us answer your enquiry more quickly
Data source(s) used
National Income and Expenditure; Central Statistical Office; Annual reports of Her Majesty's Revenue and Customs.
Direct source
Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Date last input received
The data was last received and processed in July 2017.
Unit of measure usedPound SterlingPower codeMillionsVariables collected

Heading 1210: The corporate tax figures include company income tax from 1990 onwards.

Heading 2000: Includes some voluntary contributions which cannot be separately identified.

Heading 6200: The community charge replaced domestic rates in Scotland in April 1989 and was extended to England and Wales in April 1990. This tax has been classified in heading 6200 as it is a lump-sum tax levied on ach adult in a household (domestic rates are classified in heading 4100).

Headings for non-wastable tax credits 1110 and 1210 are consistent with the guidelines, and the figures in the data are treated accordingly. The following method is adopted separately for Working Families 'Tax Credit and Disabled Persons Tax Credit' paid from 1999 to 2003. For each calendar, a random sample of awards over-lapping the quarter is taken. Each recipient family's income tax liability for the fiscal year within which the quarter falls is calculated , based on the earned income reported for the award (uprated to the middle of the overlap period). And the result multiplied by the number of days in the overlap period divided by 365. The tax expenditure component is defined as the minimum of this amount and the total amount of award paid in the overlap period. The total amount of award paid and the tax expenditure component are each summed over the sample cases, and the ratio is taken as the tax expenditure ration for the quarter. From 2003, the equivalent breakdown for Child and Working tax credits is based on household survey data. Survey data is used to estimate the breakdown into the tax expenditure and the transfer components for the other smaller tax credits.

Reference period
Year ending 31st December.
Link to Release calendar
This data is released at the same time as the annual OECD Revenue Statistics publication. The latest edition became available in November 2017.
Revenue Statisticshttp://oe.cd/revenue-statistics
Other data characteristics
From 1990 data are on accrual basis.