## Hmrc Data Landscape

Tax Transparency Sector Board 17 December 2012 Mike Hawkins HMRC Open Data Lead

## Overview

•
HMRC's Role
•
Data Landscape
•
Legislative Framework
•
Publications
•
Open Data Strategy Commitments 
•
Questions for you

## Hmrc'S Role

We **collect** and administer:
Direct taxes - paid by you or your business on money you earn or capital you gain.

•Capital Gains Tax •Corporation Tax •Income Tax
•Inheritance Tax •National Insurance Contributions
Indirect taxes - paid by you or your business on money spent on goods or services.

•Excise duties •Insurance Premium Tax •Petroleum Revenue Tax •Stamp Duty •Stamp Duty Land Tax •Stamp Duty Reserve Tax •VAT

## Hmrc'S Role (Continued)

We pay and administer:

•Child Benefit
•Child Trust Fund •Tax Credit 
We enforce and administer:

•Environmental taxes
•National Minimum Wage enforcement •Recovery of student loans •Customs duties including collection of data on imports and exports
We are the parent department to the Valuation Office Agency (VOA) 
and its commercial arm - District Valuer Services (DVS).

A summary of HMRC's role is here:
http://www.hmrc.gov.uk/menus/pocket-guide-2012.pdf

## Hmrc Data Landscape

incomes
Transactions
Income Tax
Non-domestic
rating
Benefits in Kind
Charities
Employee 
share schemes
Corporation
Tax
Value Added
Tax
Personal
Pensions
Inheritance
Tax
Insurance 
Premium Tax
Personal 
Wealth
Air Passenger 
Duty
EIS & VCT
PEP, TESSA 
& ISA
Capital Gains
Tax
Landfill Tax
Child 
Trust Fund
Aggregates
Levy
Stamp Duties
Climate
Change Levy
Benefit
Betting, 
Gaming and 
Personal
Tax Credits
Alcohol duties
Trusts
Hydrocarbon
Oil duties
Tax Gaps
Tobacco
duties
Charitable 
Donations
Oil and gas 
production 
National 
Insurance

## The Legal Position On Publishing Hmrc Data S18 Commissioners For Revenue And Customs Act 2005

- Imposes a duty of confidentiality on all HMRC staff for all HMRC data
BUT
- HMRC can make disclosures for the purposes of its functions - HMRC publishes data in support of its functions - All disclosures must comply with 
Principles of Data Protection Act 1998 so must be fair and lawful Human Rights Act 1998 - Article 8 so must be **proportionate** to the purpose for which the information is disclosed

## How Our Information Can Be Accessed Hmrc'S National Statistics Website

Most viewed pages (external visitors) for the period 14/07/11 - 30/11/12:
Visits
1   Taxable Benefits
46,678 
2   Income Tax
25,889 
3   Income Distribution
24,378 
4   Tax Receipts
15,927 
5   Child Poverty Statistics
15,644 
6   Survey of Properties
11,049 
7   Working Families Tax Credits
9,605 
8   Corporation Tax
9,467 
9   Personal tax credits
9,239 
10 Tax Structure
8,854
Total number of visits to HMRC's National Stats pages: 350,000 Total number of downloads from National Stats website: 250,000 
Tax Structures, Tax Receipts and Taxable benefits in kind and expenses most downloaded information

## Example Of National Statistics Information We Publish

Income tax receipts:  analysis by type 2008-09 to 2011-12
Amounts: £
million
2.8
2008-09
2009-10
2010-11
2011-12
Receipts other than self assessment
136,771
128,134
137,800
137,689
of which:
PAYE
128,470
122,584
132,263
132,189
Assessed income tax
198
130
80
60
Tax deduction scheme for interest (TDSI)
4,365
2,676
1,994
1,763
Other tax deducted at source
1,615
1,190
1,003
1,463
Other receipts
2,122
1,554
2,460
2,215
Self Assessment, net of repayments 1
22,531 
21,708 
22,108 
20,334 
Repayments other than self assessment 2,3
-11,447
-10,561
-11,959
-11,797
Total net receipts 4
147,856
139,281
147,949
146,227

1
Income tax element only
2
Including payments of tax credits
Unclassified | 16/01/2013 | 9

3
Exclusive of Public Expenditure
4
Totals may not equal the sum of their components because of rounding

## Open Data Strategy Hmrc Commitments - Tax Transparency Sector Board

- The development of a tax calculator and downloadable phone application - The issue of personal tax statements to taxpayers
- Expand HMRC Datalab and set up Tax Administration Research Centre - A programme of engagement with software firms, civic-minded developers and related communities - Upgrade of uktradeinfo website

## Questions For Us? Questions For You A) What Hmrc Data Is Most Useful To You And Why?  How Is It Currently Used?

b) What would make the existing information we publish more useful?
- eg new data formats 
- different breakdowns (geography, industry, other 
demographics)

## C) What Data That Is Currently Not Published Would You Find Useful? What Would You Be Able To Do With It?