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，SPI）》基于英国税务海关总署（HM Revenue and Customs，HMRC）税务办公室所持有的、可能需缴纳英国个人所得税的个人相关信息。该调查由英国税务海关总署每年开展，覆盖每个纳税年度的应纳税收入范畴。并非所有此类人员均为纳税人，因为个人税收减免与免税额的相关规则可使其免除纳税义务。当收入超过发薪时扣缴制（Pay-As-You-Earn，PAYE）的起征阈值时，本调查可提供最为全面且精准的官方个人收入数据来源。

该数据集的编制旨在为财政大臣们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调整所需的财政成本。其可用于为英国税务海关总署与财政部内部的政策制定提供决策参考，同时也可应用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。最后，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）目前收录了1985-1986年度以及1995-1996年度起的公共使用磁带（Public Use Tape，PUT）数据集（2008-2009年度的数据目前暂不可用）。若需了解抽样与覆盖标准的更多细节，请查阅相关文档。

有关《个人收入调查》的更多信息，包括个人所得税与个人收入统计数据，均可在GOV.UK平台的<a href="https://www.gov.uk/government/collections/personal-incomes-statistics" title="个人收入统计">个人收入统计</a>网页获取。

搜集汇总

背景与挑战

背景概述

该数据集是英国税务海关总署进行的2011-2012年度个人收入调查的公共使用磁带版本，由英国数据服务提供，用于研究目的。数据使用受严格条件限制，包括注册要求、保密条款和商业用途需额外批准。