Survey of Personal Incomes, 2010-2011: Public Use Tape

<P>Abstract copyright UK Data Service and data collection copyright owner.</P>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><br><B>Main Topics</B>:<BR>The Public Use Tape (PUT) dataset is an anonymised dataset and is based on the SPI. It allows users to produce their own analysis. The dataset contains a range of variables about personal incomes arising from employment, self employment, pension, benefits, property, savings, investments and other income sources. The dataset also contains variables about allowances, deductions and reliefs, which people might be due. There is also a regional code variable on the dataset and a trade code for cases which are self-employed. A list of data items on the Public Use Tape is provided in Annex A of the documentation.<P>本摘要版权归英国数据服务中心（UK Data Service）及数据采集版权所有者所有。</P><em>个人收入调查（Survey of Personal Incomes，简称SPI）</em>基于英国税务海关总署（HM Revenue and Customs，简称HMRC）掌握的、可能需缴纳英国个人所得税的个人信息，由HMRC每年开展一次，覆盖各纳税年度的应计税收入。由于个人减免政策与免税额的实施可能使部分个体免除纳税义务，因此纳入统计的个体并非均为纳税人。当收入超过工资薪金代扣代缴个人所得税制度（Pay-As-You-Earn，简称PAYE）的起征阈值时，该调查便是个人收入领域最全面且精准的官方数据来源。<br><br> SPI的编制旨在为财政大臣们估算拟调整的税率、个人免税额及其他税收减免政策的实施成本提供量化证据基础。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，该数据集还会向议员、其他政府部门、企业、机构及个人提供相关数据支持。<br><br> 英国数据档案馆目前存有1985-1986年度及1995-1996年度之后的公共使用磁带（Public Use Tape，简称PUT）数据（2008-2009年度的数据目前暂不可用）。有关抽样方法与覆盖范围标准的更多细节，请参阅配套文档。如需了解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网站上的<a title="关于个人收入的统计数据" href="https://www.gov.uk/government/collections/personal-incomes-statistics">个人收入统计</a>网页。<br><br><B>主要研究主题</B>:<BR>公共使用磁带（PUT）数据集为匿名化数据集，以SPI为基础构建，支持用户开展自主分析。该数据集包含多类与个人收入相关的变量，涵盖雇佣收入、自营职业收入、养老金收入、福利金、财产收益、储蓄与投资收益及其他收入来源。此外，数据集还包含与个人可享受的免税额、扣除项及减免政策相关的变量，同时设有区域编码变量，以及针对自营职业个案的行业编码变量。数据集所包含的数据条目清单详见文档的附件A。