The Income Tax liability tables in this section provide breakdowns of the number of income taxpayers and Income Tax liabilities by age and gender, marginal tax rate, income source and tax band, and by country and Government Office Region.
Income Tax receipt figures show annual Income Tax receipts and Income Tax credits and repayments (other than those made through Self Assessment). Receipts are broken down according to the way in which tax is collected (through Pay As You Earn, Self Assessment etc). Tax credits are broken down by type of credit and repayments are broken down by type of repayment.
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Liabilities are amounts of tax due on incomes arising in a given tax year, whereas receipts show amounts paid and collected in a given year. Due to lags in the payment of Income Tax particularly that collected via Self Assessment, and other reasons, statistics on Income Tax liabilities will not match those for receipts.
If you require statistics about how much tax is actually paid and collected by HM Revenue & Customs (HMRC) in any given tax year, or information on how the tax has been collected, then you should look at statistics on Income Tax receipts.
The nature of how Income Tax is collected means it is not possible to analyse Income Tax receipts by taxpayer characteristics, for example, by taxpayer's marginal tax rate, age or gender. However, these analyses are possible through modeling of Income Tax liabilities based on a representative sample of taxpayers using administrative data.
If you require detailed breakdowns of income taxpayer numbers and the distribution of tax liabilities across taxpayers and tax bands, then you should look at statistics on tax liabilities.
HMRC also produce detailed statistics on taxpayer incomes
The tables in this section provide breakdowns of the number of income taxpayers and Income Tax liabilities by age and gender, marginal tax rate, income source and tax band, and by country and Government Office Region.
Income Tax liabilities statistics - January 2013 (PDF 486K)
You can find all tables for previous years on the National Archives website.
Income Tax liabilities - tables for previous years (Opens new window)
These tables are published twice yearly at schedules dictated by the release of new survey information for taxpayers and the publication of revised forecasts for the UK economy by the Office for Budget Responsibility. The next release of these tables is scheduled for April or May 2013.
For the exact date of release please refer to the UK Statistics publication hub or refer to the scheduled updates section by following the links below.
UK Statistics Publication Hub (Opens new window)
National and official statistics - scheduled updates.
Income Tax receipts tell you how much tax is collected each year by method of collection. They also tell you how much Income Tax is repaid and the reason for repayment.
Income Tax receipts statistics - July 2012 (PDF 210K)
You can find all tables for previous years on the National Archives website.
Income Tax receipts - tables for previous years (Opens new window)
Income Tax deducted from pay by industry (including table 2.10)
Income Tax liabilities statistics: David Nolan and Darren Keelaghan
Income Tax receipts statistics: Christina Kalinina
Income Tax receipts - PAYE (Pay As You Earn) tax by industry: Claire Price
