Tax structure and parameters
Historic Income tax and National Insurance rates and allowances
Income Tax receipts
This publication contains Income Tax receipts, repayments and tax credit
figures on an annual basis.
Income Tax statistics and distributions
Analysis of estimated Income Tax liabilities and actual amounts paid
and collected by HM Revenue & Customs.
Personal incomes
This section contains summary information about individuals who are
UK taxpayers, their income and the Income Tax to which they are liable.
Tax expenditures, ready reckoners and specimen tax calculations
Statistics relating to estimates of the cost of tax expenditures and
structural reliefs.
Personal tax credits
Statistics relating to Child Tax Credit, Working Tax Credit and the
replaced Working Families' Tax Credit and Disabled Person's Tax Credit.
Taxable benefits in kind
These statistics provide information about the taxable benefits in kind
paid by employers, including the number of recipients, the taxable
value of the benefits and tax and National Insurance contributions
liabilities on them.
Charitable donations and tax reliefs
Statistics relating to tax reliefs for charities and charitable donations.
Mortgage interest relief
These tables provide information on mortgage interest relief. This was available up to 5 April 2000 on loans taken out to purchase residential dwellings latterly by an arrangement known as MIRAS (mortgage interest relief at source). The relief was abolished from 6 April 2000 for all but interest on loans already secured by that date to purchase a life annuity for the duration of the annuitants life.
Profit-related pay schemes
This section includes statistics on profit-related pay schemes, for
which further details are provided below.
