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Income tax statistics and distributions

Income Tax is an annual tax on an individual's income for a tax year (6 April to the 5 April the following year). It is the UK Government's largest single source of tax revenue.

Announcements

HMRC conducted a user survey and consultation on Income tax statistics between 28 April and 29 July 2011. The results of this survey and initial HMRC responses have been published on the HMRC website.

Results of User Survey and Consultation on National Statistics on Income tax statistics (PDF 220K)

We are very grateful to all users who participated in the survey.

Should I look at liabilities or receipts?

HMRC produce Income Tax statistics both on a liabilities and receipts basis:

Liabilities are amounts of tax due on incomes arising in a given tax year, whereas receipts show amounts paid and collected in a given year. Due to lags in the payment of Income Tax, particularly that collected via Self Assessment, and other reasons, statistics on Income Tax liabilities will not match those for receipts.

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

The nature of how Income Tax is collected means it is not possible to analyse Income Tax receipts by taxpayer characteristics, for example, by taxpayer's marginal tax rate, age or gender. However, these analyses are possible through modelling of Income Tax liabilities based on a representative sample of taxpayers using administrative data.

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.

HMRC also produce detailed statistics on taxpayer incomes

Income tax liabilities

The tables in this section provide breakdowns of the number of income taxpayers and income tax liabilities by age and gender, marginal tax rate, income source and tax band, and by country and Government Office Region.

Latest release

Individual tables

Historical tables

Previous releases

Release schedule

These tables are published twice yearly at schedules dictated by the release of new survey information for taxpayers and the publication of revised forecasts for the UK economy by the Office for Budget Responsibility. The next release of these tables is scheduled for December 2012 or January 2013, when new Survey of Personal Incomes data for 2010-11 should be available. For the exact date of release please refer to the UK Statistics Publication Hub (Opens new window) or refer to the scheduled updates section of this website.

Income Tax receipts

Income Tax receipts tell you how much tax is collected each year by method of collection. They also tell you how much Income Tax is repaid and the reason for repayment.

Latest Release:

Individual tables:

Previous releases

PAYE tax by industry

For further information please see:

User engagement

HMRC are 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 participate in the User Survey (Opens new window), complete the HMRC Official Statistics feedback form, or contact the relevant statistician whose details are provided in the publication.

Contact details

Income Tax liabilities statistics: David Roe and Darren Keelaghan
Income Tax receipts statistics: Eleanor Woodward