Survey of Personal Incomes, 1985-

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> <p><br> </p>

《个人收入调查》(Survey of Personal Incomes，以下简称SPI) 以英国税务海关总署（HM Revenue and Customs, HMRC）所持有的、可能需缴纳英国个人所得税的个人相关信息为基础。该调查由HMRC每年开展一次，覆盖每一纳税年度的应纳税收入。并非所有纳入统计的个体均为纳税人，个人减免与免税额的相关规则可能使其无需承担纳税义务。当收入超过工资所得税预扣制（Pay-As-You-Earn, PAYE）的起征阈值时，该调查可提供最全面且精准的官方个人收入数据源。

SPI的编制初衷是为财政部大臣提供量化的证据基础，用以测算拟调整的税率、个人免税额及其他税收减免政策的财政成本。其可用于为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，该数据集还可为英国国家统计局（Office for National Statistics, ONS）编制的国民账户提供汇总统计信息。最终，该数据集还可向议员、其他政府部门、企业、各类组织及个人提供相关信息。

英国数据档案馆（UK Data Archive）目前馆藏1985-1986年度及1995-1996年度之后的公共使用磁带（Public Use Tape, PUT）数据（2008-2009年度数据暂不可用）。如需了解抽样方法与覆盖标准的更多细节，请参阅相关文档。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平台上的《个人收入统计》网页（https://www.gov.uk/government/collections/personal-incomes-statistics）。

搜集汇总

背景与挑战

背景概述

该数据集是英国个人收入调查（Survey of Personal Incomes）的公开版本，覆盖从1985年至今的时间序列，具体包含2017-2018年度的数据。它由英国税务海关总署（HMRC）收集，通过UK Data Service提供，主要用于研究个人收入分布和趋势，但需遵守严格的保密和使用协议，包括禁止识别个体和出版前审批。