Survey of Personal Incomes, 2012-2013: Public Use Tape

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）的数据依托英国皇家税务与海关总署（HM Revenue and Customs，HMRC）税务机关所留存的、可能负有英国个人所得税缴纳义务的自然人相关信息构建。该调查由HMRC每年开展一次，覆盖每一纳税年度的应计税收入。并非所有纳入调查范围的对象均为纳税人，因个人减免与免税额的政策安排可能使其免除纳税义务。当收入超过随收随付缴税（Pay-As-You-Earn，PAYE）制度的起征阈值时，本调查便成为个人收入领域最全面且精准的官方数据来源。<br><br>开展本调查旨在提供量化实证基础，以供财政大臣们评估税率、个人免税额及其他税收减免政策拟调整的成本影响。其用途涵盖为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，该调查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，本调查还可向议员、其他政府部门、企业、各类组织及社会公众提供相关数据支持。<br><br>目前英国数据档案馆（UK Data Archive）持有1985-1986纳税年度及1995-1996纳税年度之后的公共使用磁带（Public Use Tape，PUT）数据（2008-2009纳税年度的数据暂未开放获取）。关于抽样方法与覆盖范围标准的更多细节，请参阅配套文档。有关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<a title="Statistics about personal incomes" href="https://www.gov.uk/government/collections/personal-incomes-statistics">个人收入统计</a>专题网页。<br><br>