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）税务办公室所留存的、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每年举办一次，覆盖各纳税年度的应税收入范畴。并非所有此类个人均为纳税人，因为个人减免与免税额的政策适用可能使其无需承担纳税义务。当个人收入超过所得税预扣法（Pay-As-You-Earn，PAYE）的起征门槛时，该调查便成为个人收入数据最全面、精准的官方数据源。

SPI的编制旨在为英国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成本影响。该数据集可用于为HMRC与英国财政部内部的政策制定提供参考，同时也可用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）编制的国民经济核算提供汇总数据支持。最终，该数据集还可向英国议会成员、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）目前留存有1985-1986年度及1995-1996年度起的公共使用磁带（Public Use Tape，PUT）数据（2008-2009年度的数据暂未开放获取）。有关抽样方法与覆盖范围标准的更多细节，请参阅相关文档。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 href="https://www.gov.uk/government/collections/personal-incomes-statistics">个人收入统计</a>网页获取。