Official Statistics

2021 HMRC statistics announcements

Updated 26 October 2021

As part of the Code of Practice for Official Statistics, any changes to the HMRC annual scheduled updates will be stated and detailed on this page.

26 October 2021: Change to the release date of the UK regional trade in goods statistics: third quarter 2021

From January 2021, EU Exports data collection methods changed from Intrastat to the Customs export declarations. This has caused data for certain goods not being processed in time for the planned RTS publication date.

Delaying the release to include this data ensures the accuracy and quality is maintained.

The 2021 quarter 3 release will move from 16th December 2021 to 13th January 2022.

If you have any further queries, please contact: uktradeinfo@hmrc.gov.uk

7 October 2021: Child Benefit or Child Tax Credit estimates for children residing in a non-UK EEA country

Users are advised that the experimental statistics release “Child Benefit or Child Tax Credit estimates for children residing in a non-UK EEA country” has been withdrawn due to data quality issues. This ad-hoc release was published in August 2019 and was based on a data snapshot at February 2019.

It was the intention to publish further statistics for later years, however, after investigation we have found the data, which is used for operational purposes, does not meet data quality standards needed to produce robust official statistics and therefore, no further releases will be produced.

Users who have specific questions, including on earlier use of the statistics before they were withdrawn, can contact us here: benefitsandcredits.analysis@hmrc.gov.uk

1 October 2021: Charity Tax Relief statistics

This publication had previously been announced for release in October 2021. The date of publication will now be 3 November 2021 to avoid releasing at the same time as the Autumn Budget 2021. If you have any queries relating to these statistics, please contact S Cuthbertson, personaltax.statistics@hmrc.gov.uk.

26 August 2021: Personal pensions: contribution and tax relief statistics

This publication will include the number of members and the value of contributions to non-occupational personal pensions, Income Tax and National Insurance Contribution relief estimates for employer and individual contributions to personal and occupational non-state registered pension schemes, statistics on Annual Allowance and Lifetime Allowance charges and statistics on annual number and value of flexible payments made from pensions since April 2015. Further to our announcement in June, data quality has been improved by a small number of pensions schemes, and HMRC plans to revise some of the estimates for the number of members and the value of contributions to non-occupational personal pensions, Income Tax and National Insurance Contribution relief estimates for employer and individual contributions to personal and occupational non-state registered pension schemes for tax years ending in 2017 and 2018 affecting Tables 1, 2 and 6. These statistics will be released on 30 September 2021 9:30am.

26 August 2021: Change to the release date of the 2021 estimated cost of tax reliefs publication

This publication had a provisional release date of September/October 2021. The date of the publication will now be delayed until December 2021. The Chancellor has asked the Office for Budget Responsibility (OBR) to prepare an economic and fiscal forecast to present on 27 October, and HMRC will be helping the OBR prepare the fiscal forecast throughout September and October. Because of this, we have delayed the tax reliefs publication to December to ensure that there is sufficient time for the preparation and quality assurance of the tax reliefs statistics.

If you have any further queries, please contact S Kremer, taxreliefsstatistics@hmrc.gov.uk.

24 August 2021: Correction to HMRC tax receipts and National Insurance contributions for the UK

We have identified a formatting error in the HMRC tax receipts and National Insurance contributions for the UK publication where a number of negative values were incorrectly published as positive values. This formatting error has now been corrected and the receipt values republished. There were no errors in the underlying data. This error impacted 11 taxes in the historical back series. The bulletin is unaffected by this issue. Our next tax receipts statistics release – scheduled for 21 September 2021 – will be published as planned. If you have any queries relating to these statistics, please contact crosscuttingstatistics@hmrc.gov.uk.

13 August 2021: Change to the release date of the November month of account Overseas Trade in Goods Statistics

ONS has reviewed the processing time for its GDP related releases, and has concluded that a little extra time is required to assure the quality of publications. Therefore, in line with ONS and its GDP releases, we are announcing a short delay to HMRC’s Overseas Trade in Goods Statistics in January.

The November 2021 release will move from 12 to 14 January 2022.

If you have any further queries, please contact: uktradeinfo@hmrc.gov.uk

6 August 2021: Scottish VAT assignment - Experimental Statistics 2019 estimate

This release of experimental statistics on Scottish VAT assignment will include the 2019 estimate and further historic estimates in the back series. The VAT assignment model calculates the Scottish share of UK VAT for the purposes of Scottish VAT assignment.

This release will be published at 9:30am on 23 September 2021.

If you have any further queries, please contact: selena.jackson@hmrc.gov.uk

4 August 2021: Change to the release date of the UK regional trade in goods statistics: second quarter 2021

From January 2021, EU Exports data collection methods changed from Intrastat to the Customs export declarations. This has caused data for certain goods not being processed in time for the planned RTS publication date. Delaying the release to include this data ensures the accuracy and quality is maintained. The 2021 quarter 2 release will move from 16 September to 7 October. If you have any further queries, please contact: uktradeinfo@hmrc.gov.uk.

2 July 2021: Charity Tax Relief statistics

This publication had previously been announced for release on 14 July 2021. The date of publication will now be delayed until October 2021 to allow sufficient time for the preparation and quality assurance of these statistics. HMRC apologise for the short notice of this announcement. If you have any queries relating to these statistics, please contact S Cuthbertson, personaltax.statistics@hmrc.gov.uk.

16 June 2021: Personal pensions: contribution and tax relief statistics

Unfortunately HMRC will not publish the full set of the Personal Pensions statistics as previously announced. This is so we can work to ensure the data provided by pension schemes is correct and of a high standard. We plan to publish the full range of pensions statistics at the next scheduled publication date in September 2021. If you have any queries relating to these statistics, please contact K Kerr, personaltax.statistics@hmrc.gov.uk.

2 June 2021: Taxable Benefits in Kind and Expense Payments

This publication had previously been provisionally announced for release in June 2021. The date of publication has now been confirmed as 29 July 2021 at 9:30 am to allow sufficient time for the preparation and quality assurance of these statistics

1 June 2021: Aggregates Levy Bulletin, Climate Change Levy and Carbon Price Floor Bulletin and Landfill Tax Bulletin

The Aggregates Levy (AGL) Bulletin, Climate Change Levy (CCL) and Carbon Price Floor (CPF) Bulletin and Landfill Tax (LFT) Bulletin that were scheduled for release in June 2021 have been cancelled following the publication of outcomes from the Consultation on reduction and consolidation of HMRC statistics publications.

One consultation outcome was that statistics previously published separately within the AGL Bulletin, CCL and CPF Bulletin and LFT Bulletin will now be published in combined format within the new Environmental Taxes Bulletin.

Historically, the AGL Bulletin, CCL and CPF Bulletin and LFT Bulletin have been published every 6 months. The Environmental Taxes Bulletin will instead be published annually in June.

These changes are intended to provide users with a more overarching and coherent view of environmental taxes and will save resource by eliminating duplication of similar processes, as well as the resource saved by a shift to an annual publication.

26 May 2021: Change to the release date of the UK regional trade in goods statistics: first quarter 2021

From January 2021, EU Exports data collection methods changed from Intrastat to the Customs export declaration. This has meant an unforeseen situation where data collected and processed for certain goods in time for the planned RTS data run was not included and therefore does not give a true reflection of regional trade for this period.

Delaying the release to include this data ensures the accuracy and quality is maintained.

The 2021 quarter 1 release will move from 17th June to 7th July.

If you have any further queries, please contact: hacer.bickerton@hmrc.gov.uk

25 May 2021: Revisions to multiple tax receipts publications

Further to the announcement on 24 March 2021 for HMRC tax receipts and National Insurance contributions for the UK, HMRC has completed its investigation of a number of individual payments and repayments affecting a small number of taxes and National Insurance contributions (NICs) in the HMRC tax receipts and National Insurance contributions for the UK publication.

These revisions have been identified through improved data understanding and quality as a result of the programme of work HMRC is undertaking to implement the recommendations from the Office for Statistics Regulation’s review ‘Strengthening the quality of HMRC’s official statistics’.

The revisions impact a number of taxes and published receipts for the financial years between 2015 to 2016 and 2019 to 2020 inclusive. The net impact of these revisions is £1,016 million, 0.03% of total receipts collected over this period. The taxes most impacted by these revisions are VAT, NICs, Fines and Penalties and Income Tax. There are also smaller revisions to Bank Levy, Capital Gains Tax, Insurance Premium Tax (IPT) and Air Passenger Duty (APD). These revisions have been included in the 25 May HMRC tax receipts and National Insurance contributions for the UK publication.

Changes to receipts can affect the relevant tax gap. The upward revision to VAT receipts in 2017-18 (£1,060 million) implies a 0.8 percentage point reduction in the VAT gap for that year (to 8%), and a 0.1 percentage point reduction in the overall Tax Gap for the year (from 5.0% to 4.9%). Changes in receipts for other taxes are not significant enough to affect the relevant tax gap estimates.

Updated estimates of the tax gap will be published in ‘Measuring tax gaps 2021 edition: tax gap estimates for 2019 to 2020’, which is due to be published on 16 September 2021. The revisions associated with the changes in receipts will be combined with the annual updates HMRC makes to the tax gap estimates to take account of more recent data, for example compliance data and consumer expenditure data, so the final scale and direction of revisions may differ to the impacts set out here.

The other affected publications are

• Quarterly VAT statistics and annual VAT statistics
• Air Passenger Duty bulletin
• Insurance Premium Tax bulletin
• PAYE and corporate tax receipts from the banking sector
• Corporation Tax statistics

We plan to update the quarterly and annual VAT statistics, Air Passenger Duty statistics, Insurance Premium Tax statistics, banking taxes statistics and Corporation Tax statistics publications by the end of June.

The Scottish VAT assignment experimental statistics publication uses VAT receipts to provide an illustrative cash value of Scottish VAT assignment. We are considering what, if any, impact there will be on this publication.

24 May 2021: Change to the release date of the August month of account Overseas Trade in Goods Statistics

ONS has reviewed the processing time for its GDP related releases, and has concluded that a little extra time is required to assure the quality of publications. Therefore, in line with ONS and its GDP releases, we are announcing a short delay to HMRC’s Overseas Trade in Goods Statistics in October.

The August 2021 release will move from 11th to 13th October.

If you have any further queries, please contact: james.durnford@hmrc.gov.uk

18 May 2021: Direct effects of illustrative tax changes

This publication, is a ‘ready reckoner’, showing estimates of the effects of illustrative tax changes on receipts between 2022-23 and 2024-25, based on the changes being implemented in April 2022. All estimates show the impacts of the changes on top of what is already assumed in the indexed baseline, including changes announced up to and including Spring Budget 2021.

This release will be published on 24 June 2021.

If you have any further queries, please contact: iain.henderson@hmrc.gov.uk

13 May 2021: Employee Share Schemes

An update to the Employee Share Scheme statistics, to include 2019 to 2020 data. These statistics will be released on 24 June 2021 9:30am.

If you have any questions relating to this announcement, please contact john.peasland@hmrc.gov.uk.

11 May 2021: The Landfill Tax Bulletin

The Landfill Tax Bulletin (updated with provisional data for November 2020 to April 2021) has been delayed subject to further review.

If you have any questions relating to this announcement, please contact revenuemonitoring@hmrc.gov.uk.

10 May 2021: Individuals Savings Accounts (ISA) statistics

The Individual Savings Accounts (ISA) statistics publication had previously been provisionally announced for release in May 2021. The release date is now confirmed as being on 8 June 2021. The new release date is to allow time for quality assurance, in line with guidance from the Office for Statistics Regulation. We will keep users updated of further changes via the HMRC statistics schedule page.

If you have any questions relating to this announcement, please contact katie.kerr@hmrc.gov.uk.

24 March 2021: Personal pension statistics

Regretfully the release of the personal pension statistics publication will be further delayed to June 2021. The quality assurance required to ensure these statistics meet the expected standard of quality is more extensive than first anticipated. HMRC apologise for the short notice of this announcement.

If you have any queries relating to these statistics, please contact katie.kerr@hmrc.gov.uk.

24 March 2021: Individuals Savings Accounts (ISA) statistics

The Individual Savings Accounts (ISA) statistics publication had previously been provisionally announced for release in April 2021. HMRC have taken the decision to delay this release to May 2021 to allow sufficient time for the preparation and quality assurance on these statistics. We will keep users updated of further changes via the HMRC statistics schedule page.

If you have any queries relating to these statistics, please contact katie.kerr@hmrc.gov.uk.

24 March 2021: Flexible payments from pensions

An update to the Flexible payments from pensions publication, to include 2021 Quarter 1 data. These statistics will be released on 30 April 2021 9:30am.

If you have any queries relating to these statistics, please contact katie.kerr@hmrc.gov.uk.

24 March 2021: HMRC tax receipts and National Insurance contributions for the UK

During quality assurance work partly in response to recommendations from the Office for Statistics Regulation review ‘Strengthening the quality of HMRC’s official statistics’, we have identified a concern with the data for the tax year 2018 to 2019 relating to a small number of individual payments and repayments, and affecting a small number of heads of duty in the HMRC tax receipts and National Insurance contributions for the UK publication.

We are investigating further and expect this to require some minor upward revisions in our publication on 25 May 2021 to the estimates for affected taxes. The impact is estimated to be around 0.1% of total receipts in the tax year 2018 to 2019. This is in line with our published revisions policy of releasing revised statistics if additional information becomes available. Our next tax receipts statistics release – scheduled for 23 April 2021 – will be published as planned. If you have any queries relating to these statistics, please contact luke.suckling@hmrc.gov.uk.

23 March 2021: Measuring tax gaps (2021)

The Measuring tax gaps publication release frequency is scheduled annually (June). The revised date of publication has been confirmed as 16 September 2021.

This release has been delayed due to the disruption and re-prioritisation of resource related to COVID-19. The additional time will enable HMRC to produce these statistics to the expected standard of quality. If you have any queries relating to these statistics, please contact sarah.jennings2@hmrc.gov.uk

22 March 2021: Annual publication plan (April 2021 to April 2022)

We announce a delay in the release of our annual publication plan from March 2021 to April/May 2021. The reason for this delay is to ensure that the annual publication plan is aligned with the outcome of the consultation on reduction and consolidation of HMRC’s statistics publications, which closed on 12 March 2021. In the interim, please refer to the 2020 to 2021 publication plan or the schedule of releases for an indicative plan.

If you have any further queries, please contact: statisticsenquiries@hmrc.gov.uk.

2 March 2021: Non-structural tax reliefs – additional cost estimates (May 2021)

This publication, first published in May 2020, is part of the collection of Tax Relief Statistics published by HMRC. These experimental statistics provide single-year cost estimates for some of the tax reliefs which were listed in the publication ‘Non-structural tax reliefs costs unavailable (October 2020)’. This will increase transparency about the cost of tax reliefs by providing estimates for tax reliefs where the cost was previously unavailable.

These experimental statistics are published twice a year. The next publication will be in September/October 2021, coinciding with the annual Tax Relief Statistics publication.

This release will be published on 20 May 2021.

If you have any further queries, please contact: zak.watson@hmrc.gov.uk