Collection: Taxable benefits in kind and expenses payments statistics

Updated: Updated tables to reflect data for 2014 to 2015.

There are a wide range of benefits in kind received by employees, most of which are taxable, though there are some statutory exemptions.

Note: this set of tables was previously entitled ‘Expenses and Benefits’. The change of name reflects changes which reduce the number of expense types reported in the tables.

Previous years

The time series of taxable benefits in the latest publication (table “Time series of recipients and amounts of taxable benefits”) contains revisions to past data. However, previous editions of these published statistics can be found on the National Archives website and these have not been updated. If you require updated tables from previous editions, please contact the relevant statistician whose details are provided within the publication.

Release schedule and future developments

The next release for these tables is due to be published in June 2018 covering years until 2016 to 2017.

From April 2016 the requirement to report benefits in kind on the P11D form has been removed for those employers who deduct the tax due on those benefits in kind directly from payroll. Employers who payroll company cars will have to report details as part of their regular Pay As You Earn (PAYE) returns on Real Time Information (RTI) with effect from April 2018. For figures in next year’s publication which relate to tax year 2016 to 2017 we plan to produce estimates to replace the reduction in available data resulting from these changes. We may need to review the extent and scope of the breakdowns provided in this series in future releases.

User engagement

HMRC is committed to providing impartial quality statistics that meet user needs. HMRC encourages users to engage with them so they can improve the official statistics and identify gaps in the statistics that are produced. If you would like to provide feedback on these statistics please contact the relevant statistician whose details are provided in the publication.

Source: HMRC

Collection: Personal incomes statistics

Updated: Data added: Nat Stats : Tables 3.12 to 3.15a for 2014 to 2015

The personal incomes statistics release and national statistics tables 3.1 to 3.15a are derived from the annual Survey of Personal Incomes (SPI).

More information about the survey can be found in the statistical release.

Income Tax liabilities and receipts

HMRC also produce statistics on both Income Tax liabilities and receipts. If you require statistics about how much tax is actually paid and collected by HMRC in any given year, or information on how tax is collected, then you should look at statistics on Income Tax receipts.

If you require detailed breakdowns of income taxpayer numbers and the distribution of tax liabilities across taxpayers and tax bands, then you should look at statistics on tax liabilities.

Publication and revision strategy

These statistics are published annually, usually in December/January. Release dates will be announced on the UK Statistics Hub and the HMRC national statistics release schedule. Any delays to the publication date will be announced on the HMRC national statistics website.

User engagement

HMRC is committed to providing impartial quality statistics that meet user needs. HMRC encourages users to engage with them so they can improve the official statistics and identify gaps in the statistics that are produced. If you would like to provide feedback on these statistics, please contact the relevant statistician whose details are provided below.

Survey of personal income bulletins

You can find survey of personal income bulletins on the National Archives website.

Personal income by tax year

Individual tables of personal income by tax year are located here.

Contact details

Jeremy Reuben and Claire Price

Email: spi.enquiries@hmrc.gsi.gov.uk

Source: HMRC