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，以下简称SPI）依托英国税务海关总署（HM Revenue and Customs，HMRC）税务办公室所掌握的、可能负有英国个人所得税缴纳义务的个人信息开展。该调查由HMRC每年实施，覆盖每一纳税年度的应纳税收入范畴。并非所有调查对象均为纳税人，因个人税收减免与免税额的相关规定可使其免除纳税责任。当收入超过预扣所得税制度（Pay-As-You-Earn，PAYE）的起征门槛时，本调查便成为个人收入领域最全面、精准的官方数据来源。 SPI的编制初衷是为财政部大臣们评估拟调整的税率、个人免税额及其他税收减免政策的财政成本提供量化证据基础，可用于支撑HMRC与财政部内部的政策制定工作，同时服务于税务建模与税收预测相关事务。此外，该数据可为英国国家统计局（Office for National Statistics）编制的国民经济核算提供汇总信息。最终，该数据还可向英国议会议员、其他政府部门、企业、各类组织及个人提供相关资讯。 英国数据档案馆（UK Data Archive）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，PUT）数据，其中2008-2009纳税年度的数据暂不可用。有关抽样规则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（含个人所得税与个人收入统计数据），可访问GOV.UK平台上的《个人收入相关统计》网页，链接为https://www.gov.uk/government/collections/personal-incomes-statistics。