SPI

The <em>Survey of Personal Incomes</em> (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. <br> <br> 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.<br> <br> 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&nbsp;GOV.UK <a title="Statistics about personal incomes" href="https://www.gov.uk/government/collections/personal-incomes-statistics">Statistics about personal incomes</a> webpage.<br> <br>

《个人收入调查》(Survey of Personal Incomes，简称SPI)的数据源自英国皇家税务与海关总署(HM Revenue and Customs，简称HMRC)税务办公室掌握的可能负有英国个人所得税纳税义务的个人信息。该调查由HMRC每年开展一次，覆盖各纳税年度的应纳税收入。并非所有受访者均为纳税人，因为个人减免和免税额政策可能使其免除纳税义务。当收入超过所得税预扣法(Pay-As-You-Earn，简称PAYE)的起征阈值时，本调查便成为个人收入领域最全面、准确的官方数据来源。<br><br>《个人收入调查》的编制旨在为财政部大臣提供量化的证据基础，用于测算税率、个人免税额及其他税收减免政策拟调整方案的实施成本。该数据集可用于为HMRC与财政部内部的政策制定提供决策参考，同时服务于税收建模与预测工作。此外，它还可为英国国家统计局(Office for National Statistics)编制的国民账户提供汇总统计信息。最终，该数据集还将向议员、其他政府部门、企业、各类组织及个人提供相关数据支持。<br><br>英国数据档案馆目前持有1985-1986纳税年度及1995-1996纳税年度起的公共使用磁带(Public Use Tape，简称PUT)数据（2008-2009纳税年度的数据目前暂不可用）。如需了解抽样方法与覆盖范围标准的详细信息，请参阅配套文档。关于SPI的更多信息，包括个人所得税与个人收入统计数据，可访问GOV.UK平台的《个人收入统计》网页：https://www.gov.uk/government/collections/personal-incomes-statistics。