## Survey Of Personal Incomes Public Use Tape Documentation Contents Information About The Survey Of Personal Incomes................ 2

Introduction ................................................................................................2 Sample Design...........................................................................................2 
Coverage of the SPI...................................................................................3 
Taxes confidentiality...................................................................................5 Steps taken to anonymise the 2009-10 SPI File........................................5 

## Annexes

A - List of variables on Public Use Tape 09/10 B - List of composite records on Public Use Tape 09/10 C - Income Tax Personal Allowances and Reliefs, 1990-91 to 2012-13 D - Rates of Income Tax, 1990-91 to 2012-13 
Information about the Survey of Personal Incomes Introduction The Survey of Personal Incomes (SPI) is based on information held by HMRC on individuals who could be liable to UK tax.  It is carried out annually by HMRC, Knowledge, Analysis and Intelligence (KAI) and covers income assessable to tax in each tax year. 

Uses of the SPI 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. 

Sample Design Samples were selected from three HMRC operational computer systems, which are as follows: 

a) The National Insurance and PAYE Service (NPS) system covers all employees 
and occupational pension recipients with a Pay-As-You-Earn (PAYE) record. NPS replaced the Computerisation of PAYE (COP) system. The 2009-10 SPI is the first SPI produced using data sourced from NPS. The 2008-09 SPI will use 
NPS data when compiled. 
 
b) The Computerised Environment for Self Assessment (CESA) system covers 
people with self-employment, rental or untaxed investment income. It also covers 
directors, those subject to higher rate tax and other people with complex tax affairs. Where people have both NPS and CESA records, their CESA record is selected because it provides a more complete picture of their taxable income. 
c) The Claims system covers people without NPS or CESA records who have had 
too much tax deducted at source and claim a repayment. 
Separate samples were drawn from each of these systems and different sampling strategies were used for each.  The samples were structured as follows: 

a) The PAYE population from NPS was stratified by gender and by the sum of pay 
plus occupational pension income for the previous tax year. Where no previous year's income was available cases were stratified by gender and by whether they were a higher rate taxpayer for the current tax year based on information available at the time the sample was drawn. The sampling fractions varied from 1 
in 10 for individuals with high incomes and rare allowances to about 1 in 200 for people with low combined pay and pensions. In all, about 415,000 individuals were selected from NPS for inclusion in the 2009-10 SPI. 
 
b) For the Self Assessment (SA) population from CESA, the main source of income 
(self employment or employment/occupational pension) and ranges of income 
and tax were used to stratify the sample, with the sampling fraction varying from 1 in 1 for cases with very high income or tax up to about 1 in 200 for employees and occupational pensioners with smaller income or tax for 2009-10. In all, about 250,000 individuals were selected from SA for inclusion in the 2009-10 SPI. 
 
c) For claims cases, a random sample of about 1 in 20 was selected for inclusion in 
the SPI. This led to around 10,000 cases being selected for the survey. 
 
Once data was collected for the three constituent parts of the sample, the data sets were joined together. After allowing for non-response and for forms that failed data validation tests, there were approximately 675,000 valid cases on the 2009-10 final SPI 
file. 

Coverage of the SPI Not all of the individuals in the SPI sample are taxpayers.  About 26.3 per cent have no income tax liability because deductions and reliefs and personal allowances exceed their total income. Where income exceeds the threshold for the operation of PAYE (£6,475 in 2009-10), the SPI provides the most comprehensive and accurate official source of data on personal incomes.  However, as HMRC does not hold information for all people with personal incomes below this level, the SPI is not a representative data source for this part of the population and no attempt has been made to estimate the number of cases below the tax threshold or the amount of their incomes. Most sources of income are liable for income tax and adding all these sources together will give an individual's total income assessable for tax for the tax year. There are some sources of income that are not liable for tax. As they do not contribute towards an individual's taxable income; they are excluded from the SPI. These sources include some social security benefits and income from some tax efficient savings vehicles (e.g. Individual Savings Accounts and some National Savings & Investment products).  
Capital Gains arising from the disposal of assets are subject to Capital Gains Tax (CGT) and are not treated as income for income tax purposes, so gains from the disposal of assets are not included in the SPI. 

The coverage of investment income for the sample drawn from NPS is incomplete. This is because HMRC does not need information on interest from which tax has been deducted at source nor dividends and associated tax credit to operate the PAYE system for most individuals.  In order to create a full picture of total income for this survey, it is necessary to impute values of bank and building society interest and dividends to some sample cases. For interest and dividends imputation, the amount for each SPI case:  

 is known for cases in Self Assessment from the amount declared on the Self 
Assessment Return can be inferred or estimated reasonably for NPS cases where there is an adjustment to the tax code for higher rate taxpayers  
 is supplemented with information from interest paying institutions  
 is unknown for NPS cases where there is no coding adjustment - typically no 
liability at the higher rate  
 Where no information at case level is available from HMRC administrative systems, estimated values are imputed to cases so that the population as a whole has amounts consistent with evidence from other sources (for example, amounts of tax accounted for by deposit takers and the propensity to hold interest bearing accounts as indicated by household surveys). For interest income, starting from control totals at UK level, for the number of cases with interest and the total amount of that interest, the numbers of cases and amounts of interest in Self Assessment cases and those NPS cases with coding adjustments are deducted to leave targets for the remainder of the taxpayer population. These targets are at UK level - no attempt is made to control the targets to sub-UK geographical units. 

The cases to which amounts are attached by the imputation process and the amounts attached are determined by probabilistic methods with just the UK targets and distributions in mind. For dividends income, the number of non SA cases with dividends income and distribution of imputed amounts were inferred from Family Resources Survey data for 2009-10. 

As with investment income, HMRC does not have complete information about superannuation or personal pension contributions. Under PAYE, tax is paid on pay after the deduction of superannuation contributions and therefore HMRC does not need to record the contributions deducted from gross pay. 

For a small proportion of individuals, the superannuation contribution has been taken directly from an end of year return submitted by employers. For others, their total amount of superannuation contributions has been estimated and has been distributed among earners in the SPI sample, based on information from the Annual Survey of Hours and Earnings produced by the Office for National Statistics. Relief at basic rate is given at source for employee contributions to personal pensions. 

As this is the correct amount of relief for basic rate taxpayer employees, HMRC does not need to collect personal pensions data for this group of taxpayers. To compile complete estimates for personal pensions and total income for the SPI, a significant proportion of the amount of personal pension contributions has been imputed using data from external data sources. The estimated value for this and for superannuation contributions has been combined with other pensions reliefs and included in the SPI. 

Taxes confidentiality The Taxes Acts impose special responsibilities on HMRC to safeguard the confidentiality of information on identifiable taxpayers.  The legislation specified that such information can only be released outside the department in a very limited number of circumstances. We are allowed to pass employer names and addresses to the Office for National Statistics because this is specifically allowed by statute, but we are not allowed to give out any other information, which might be attributable to any identifiable individual, for statistical purposes, even to other Government departments. We have hence had to go through a number of stages to ensure that the data is suitably anonymised.  In deciding how to do this we have had to take account of information on individuals' incomes which is already known to third parties, such as employers. 

Steps taken to anonymise the 2009-10 SPI File 
 
Stage 1 
The first step is to round all sources of income, deductions and reliefs to three significant figures and use the dataset as input in the Personal Tax Model to calculate the tax amounts with rounded figures. 

Stage 2 
In the next stage, some variables are combined together to further ensure anonymity.  
For example, the original SPI file contains several variables relating to different types of pension relief.  These variables are all combined into one variable holding all pension relief information.  Details of the variables on the public use tape are given in Annex A. 

Stage 3 
The next stage of the anonymisation process is to identify all of the strata that were sampled more heavily than 1 in 60 in the original survey, and had populations less than 
10,000. Further samples are then drawn from these strata to reduce the sampling fraction to no more than 1 in 60.  
 
Stage 4 
Composite records are created for people with total incomes over £1,000,000.  This is done by combining high income cases with similar characteristics and taking an average for each variable on the file. High-income cases are combined according to their stratum and gender status.  The designatory variables contain the value "-1", enabling easy recognition of the composite records. Where there is only one person in a particular stratum with total income in excess of £1,000,000, it is combined with the next highest case.  For example, if the person with total income over £1,000,000 were an SA case and male, the next highest male in that stratum would be used to form the composite record.  Each composite record is given a description and a summary of information about each case has been provided at Annex B. Stage 5 
As a final step, all the remaining income figures are rounded to the nearest £10. 

 
Please note that although we make our best efforts to anonymise the SPI file for the PUT release, it may still be possible that the dataset holds enough information to make a case distinct from all others cases. 

The SPI file is based on a sample of the UK population. There is no guarantee that an individual that a user may believe they have identified is actually the correct representation of that person. Please refer to the SPI usage agreement for the legal agreement for condition of use. 

## Annex A List Of Variables On Public Use Tape 09/10

| Item                                       | Description                                 | Code/Item range       |
|--------------------------------------------|---------------------------------------------|-----------------------|
| AGERANGE                                   | Age range indicator                         | 1 Under 25            |
| 2 25 - 34                                  |                                             |                       |
| 3 35 - 44                                  |                                             |                       |
| 4 45 - 54                                  |                                             |                       |
| 5 55 - 64                                  |                                             |                       |
| 6 65 - 74                                  |                                             |                       |
| 7 75 and over                              |                                             |                       |
|                                            |                                             |                       |
| BPADUE                                     | Blind persons allowance due (including any  |                       |
| surplus allowance transferred from spouse) |                                             |                       |
| 0 - 3,780                                  |                                             |                       |
| CAPALL                                     | Capital allowances used for all sources of  |                       |
| -171,119 - 2,115,990                       |                                             |                       |
| self-employment income less balancing      |                                             |                       |
| charges (negative values indicate a net    |                                             |                       |
| balancing charge)                          |                                             |                       |
| COVNTS                                     | Covenanted payments to charities            | 0 - 133,000           |
| DIVIDENDS                                  | Dividend Income from shares in UK           |                       |
| companies and units trusts                 |                                             |                       |
| 0 - 12,730,830                             |                                             |                       |
| DSHIPS                                     | Directorship Indicator                      | 1 Director of a close |
| company                                    |                                             |                       |
| 2 Director but not of any                  |                                             |                       |
| close company                              |                                             |                       |
| 3 Not a director                           |                                             |                       |
| 4 Director recorded from PAYE              |                                             |                       |
| Data                                       |                                             |                       |
|                                            |                                             |                       |
| EIDF                                       | Earned income deductions due at full relief | 0 - 282,160           |
|                                            |                                             |                       |
| EPB                                        | Gross expenses payments and benefits        | 0 - 1,068,000         |
|                                            |                                             |                       |
| EXPS                                     | Deductions for expenses from employment     | 0 - 1,068,000    |
|------------------------------------------|---------------------------------------------|------------------|
|                                          |                                             |                  |
| FACT                                     | Grossing factor - This variable must be     |                  |
| applied to the sample in order to obtain |                                             |                  |
| figures for the whole UK population      |                                             |                  |
| 10.5204 - 528.8112                       |                                             |                  |
|                                          |                                             |                  |
|                                          |                                             |                  |
| GIFTAID                                  | Gift aid payments to charities              | 0 - 1,881,000    |
|                                          |                                             |                  |
| GIFTINV                                  | Gifts of qualifying investment and property |                  |
| to charities                             |                                             |                  |
| 0 - 2,903,560                            |                                             |                  |
|                                          |                                             |                  |
|                                          |                                             |                  |
| GORCODE                                  | Government Office Region Indicator          | 1 North East     |
| 2 North West                             |                                             |                  |
| 3 Yorkshire and the Humber               |                                             |                  |
| 4 East Midlands                          |                                             |                  |
| 5    West Midlands                       |                                             |                  |
| 6    East of England                     |                                             |                  |
| 7    London                              |                                             |                  |
| 8    South East                          |                                             |                  |
| 9    South West                          |                                             |                  |
| 10    Wales                              |                                             |                  |
| 11    Scotland                           |                                             |                  |
| 12    Northern Ireland                   |                                             |                  |
| 13    Address abroad                     |                                             |                  |
| 14    Address unknown                    |                                             |                  |
|                                          |                                             |                  |
| IIDF                                     | Investment income deductions due at full    |                  |
| relief                                   |                                             |                  |
| 0 - 7,199,710                            |                                             |                  |
| INCBBS                                   | Net interest from UK banks, building        |                  |
| societies and other deposit takers       |                                             |                  |
| 0 - 562,000                              |                                             |                  |
| INCPBEN                                  | Taxable Incapacity Benefit                  | 0 - 78,700       |
|                                          |                                             |                  |
| INCPROP                                  | Net income from UK and overseas property    |                  |
| (income - expenses)                      |                                             |                  |
| 0 - 5,291,450                            |                                             |                  |
|                                          |                                             |                  |
|                                          |                                             |                  |
| INDUSTRY07                                                          |
|---------------------------------------------------------------------|
| A                                                                   |
| Agriculture, forestry and fishing                                   |
| - based upon Standard Industrial                                    |
| Classification code (SIC) 2007                                      |
| B                                                                   |
| Mining and quarrying                                                |
| C                                                                   |
| Manufacturing                                                       |
| D                                                                   |
| Electricity, gas, steam and air conditioning supply                 |
| E                                                                   |
| Water supply; sewerage, waste management and remediation            |
| activities                                                          |
| F                                                                   |
| Construction                                                        |
| G                                                                   |
| Wholesale and retail trade; repair of motor vehicles and motor      |
| cycles                                                              |
| H                                                                   |
| Transport and storage                                               |
| I                                                                   |
| Accommodation and food service activities                           |
| J                                                                   |
| Information and communication                                       |
| K                                                                   |
| Financial and insurance activities                                  |
| L                                                                   |
| Real estate activities                                              |
| M                                                                   |
| Professional, scientific and technical activities                   |
| N                                                                   |
| Administrative and support service activities                       |
| O                                                                   |
| Public administration and defence; compulsory social security       |
| P                                                                   |
| Education                                                           |
| Q                                                                   |
| Human health and social work activities                             |
| R                                                                   |
| Arts, entertainment and recreation                                  |
| S                                                                   |
| Other service activities                                            |
| T                                                                   |
| Activities of households as employers; undifferentiated goods and   |
| services-producing activities of households for own use             |
| U                                                                   |
| Activities of extraterritorial organisations and bodies             |
| 1500                                                                |
| Other (income from financial investments, property,                 |
| unemployment benefit, incapacity benefit, and other Social Security |
| benefits)                                                           |
| 1600                                                                |
| Income from pensions (includes pensioners and persons moving        |
| into pensions during the year).                                     |
| 1700                                                                |
| Claimants                                                           |
| 1900                                                                |
| Individuals with no income from Pay, Pension and unemployment       |
| benefit, incapacity benefit and other Social Security benefits      |
| Blank                                                               |
| Unknown                                                             |
|                                                                     |
| LOSSBF                                      | Losses brought forward from earlier years    |
|---------------------------------------------|----------------------------------------------|
| and used against profits for all sources of |                                              |
| self-employment income                      |                                              |
| 0 - 340,000                                 |                                              |
| MAINSRCE                                    | Main Source indicator                        |
| 2  Main source occupational pension         |                                              |
| 3  Main source sole trader                  |                                              |
| 4  Main source partnership                  |                                              |
| 5  Main source other                        |                                              |
| 6  Claims case                              |                                              |
| MAINTREL                                    | Total maintenance relief                     |
|                                             |                                              |
|                                             |                                              |
| MAR                                         | Marginal rate of tax indicator               |
| NS = Non-Standard income (savings)          |                                              |
| DV = Dividends                              |                                              |
| LR/BR/HR = Tax band                         |                                              |
| NONTP = Non Taxpayer                        |                                              |
| MCAS                                        | Married couple's allowance                   |
|                                             |                                              |
| MOTHDED                                     | All other charges, deductions and reliefs    |
| not included elsewhere                      |                                              |
| 0 - 3,562,370                               |                                              |
| MOTHINC                                     | Any other income not shown elsewhere         |
|                                             |                                              |
| OSSBEN                                      | Other taxable social security benefits       |
|                                             |                                              |
| OTHALLS                                     | Other allowances due to case                 |
|                                             |                                              |
| OTHERINV                                    | Other Investment Income                      |
| 1                                           |                                              |
|                                             | 0 - 3,412,070                                |
|                                             |                                              |
| PAS                                         | Personal allowance due for aged/non-aged     |
| and super aged individuals                  |                                              |
| 6,475 - 9,640                               |                                              |
| PAY                                         | Pay from employment net of benefits and      |
| foreign earnings                            |                                              |
| 0 - 11,297,800                              |                                              |
| PENSION                                   | Occupational, personal, overseas and other    |
|-------------------------------------------|-----------------------------------------------|
| pensions                                  |                                               |
| 0 - 910,000                               |                                               |
| PENSRLF                                   | Sum of relief's due to different types of     |
| pension contributions                     |                                               |
| 0 - 282,200                               |                                               |
| PROFITS                                   | Gross profits assessable for all sources of   |
| self-employment income                    |                                               |
| 0 - 35,374,330                            |                                               |
| SEINC_NUM                                 | Indicator for self-employed cases (those      |
| submitting pages in their tax return for  |                                               |
| income from trades or partnerships)       |                                               |
| -1 Not classified                         |                                               |
| 0  Not self employed                      |                                               |
| 1  Self employed                          |                                               |
|                                           |                                               |
| SEX                                       | Gender Indicator                              |
| 1 Male                                    |                                               |
| 2 Female                                  |                                               |
| SREF                                      | Statistical Reference                         |
|                                           |                                               |
| SRP                                       | State retirement pension (includes state      |
| retirement pension lump sum payment       |                                               |
| 2                                         |                                               |
| ) &                                       |                                               |
| widow's pension                           |                                               |
| 0 - 84,700                                |                                               |
| TAXINC                                    | Amount of taxable income                      |
|                                           |                                               |
| TAXPAYER                                  | Taxpayer status indicator                     |
| 1 Taxpayer                                |                                               |
| (rounding reduces some figures under 5 to |                                               |
| zero, this indicates those with some tax  |                                               |
| liability before rounding)                |                                               |
| 2 Non-taxpayer                            |                                               |
| TAXTERM                                   | Taxable pay on termination of employment      |
| TEI                                       | Total earned income                           |
| TI                                        | Total income (sum of TEI and TII)             |
| TII                                       | Total investment income                       |
| TOTTAX                                    | Total tax liability less tax credits          |
| 3                                         |                                               |
|                                           | 0 - 21,096,360                                |
| UBISJA                                    | Unemployment benefit, income support          |
| payments and jobseeker's allowance        |                                               |
| 0 - 8,600                                 |                                               |
|                                           |                                               |

## Variable Relationships

| Variable                                                                                                         | Calculation                                                          |
|------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------|
| Total earned income (TEI)                 = ((PAY + INCPBEN + OSSBEN + TAXTERM + UBISJA + EPB + MOTHINC) - EXPS) |                                                                      |
| + (SRP + PENSION)                                                                                                |                                                                      |
| + (PROFITS - (CAPALL + LOSSBF))                                                                                  |                                                                      |
| Total investment income (TII)            = OTHERINV + DIVIDENDS + INCPROP + INCBBS                               |                                                                      |
| Deduction and Relief's                                                                                           | = COVNTS + MOTHDED + GIFTAID + GIFTINV + PENSRLF + BPADUE + MAINTREL |
| Personal Allowances                                                                                              | = PAS + MCAS                                                         |
| Employed Income                                                                                                  | = (PAY + INCPBEN + OSSBEN + TAXTERM + UBISJA + EPB + MOTHINC) - EXPS |
| Self Employed Income                                                                                             | = PROFITS - (CAPALL + LOSSBF)                                        |
| Pensions Income                                                                                                  | = SRP + PENSION                                                      |
|                                                                                                                  |                                                                      |

## Note:

1Other investment income comprises any other savings income and will include, for example, interest from National Savings products, interest on securities, interest from partnerships and from trusts, settlements and estates. 

2For 2009-10, State pension lump sum (one off lump sum payment) has been categorised as part of the State retirement pension if it can be separately identified in source data. Any such amounts reported on the Self Assessment Short Tax Return cannot be separately identified and remain as part of other pensions. 

3The tax credits referred to in the definition of TOTTAX (total tax) refer to Venture Capital Trusts, Enterprise Investment Schemes, Community Investment tax relief, Married couples allowance and maintenance paid under new rules. 


## Annex B:  List Of Composite Records On Public Use Tape

1
Source:
SA
Gender
Male
Stratum
101
Income
Over £1M
Grossing Factor
399.03
Number of original cases
20
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
3
Yorkshire & the Humber
5%
5
West Midlands
15%
6
East of England
10%
7
London
15%
8
South East
20%
10
Wales
15%
11
Scotland
20%
Industry Group
F
Construction
35%
H
Transport and storage
5%
M
Professional, scientific and technical activities
5%
N
Administrative and support service activities
15%
1600
Those with any income from pensions
30%
blank
Unknown
10%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
60%
See Annex A
Self Employed
25%
See Annex A
Employed
100%
SRP
State Pension
5%
PENSION
Other Pensions
25%
INCPROP
Property
25%
INCBBS
Bank and Building Society 
85%
DIVIDENDS
Dividends
95%
OTHERINV
Other Investment
60%
Composite Record Number
2
Source:
SA
Gender
Male
Stratum
102
Income
Over £620k
Grossing Factor
81.19
Number of original cases
2
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
3
Yorkshire & the Humber
50%
7
London
50%
Industry Group
F
Construction
50%
M
Professional, scientific and technical activities
50%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
50%
See Annex A
Deductions and Reliefs
50%
See Annex A
Self Employed
100%
See Annex A
Employed
50%
SRP
State Pension
0%
PENSION
Other Pensions
0%
INCPROP
Property
0%
INCBBS
Bank and Building Society 
0%
DIVIDENDS
Dividends
0%
OTHERINV
Other Investment
50%
3
Source:
SA
Gender
Male
Stratum
103
Income
 £1M - £1.02M
Grossing Factor
341.52
Number of original cases
31
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
6%
3
Yorkshire & the Humber
3%
5
West Midlands
3%
6
East of England
10%
7
London
39%
8
South East
16%
9
South West
10%
11
Scotland
6%
13
Address abroad
6%
Industry Group
D
Electricity, gas, steam and air conditioning supply
3%
F
Construction
10%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
19%
I
Accommodation and food service activities
3%
K
Financial and insurance activities
26%
M
Professional, scientific and technical activities
13%
N
Administrative and support service activities
3%
O
Public administration and defence; compulsory social security
3%
1600
Those with any income from pensions
10%
blank
Unknown
10%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
94%
See Annex A
Deductions and Reliefs
74%
See Annex A
Self Employed
19%
See Annex A
Employed
94%
SRP
State Pension
10%
PENSION
Other Pensions
10%
INCPROP
Property
32%
INCBBS
Bank and Building Society 
81%
DIVIDENDS
Dividends
68%
OTHERINV
Other Investment
58%
Composite Record Number
4
Source:
SA
Gender
Male
Stratum
103
Income
 £1.02M - £1.04M
Grossing Factor
429.66
Number of original cases
39
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
3
Yorkshire & the Humber
3%
6
East of England
10%
7
London
44%
8
South East
33%
9
South West
3%
11
Scotland
8%
Industry Group
F
Construction
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
10%
H
Transport and storage
3%
J
Information and communication
10%
K
Financial and insurance activities
41%
L
Real estate activities
3%
M
Professional, scientific and technical activities
10%
N
Administrative and support service activities
3%
1600
Those with any income from pensions
13%
blank
Unknown
5%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
90%
See Annex A
Deductions and Reliefs
85%
See Annex A
Self Employed
31%
See Annex A
Employed
100%
SRP
State Pension
0%
PENSION
Other Pensions
13%
INCPROP
Property
13%
INCBBS
Bank and Building Society 
74%
DIVIDENDS
Dividends
56%
OTHERINV
Other Investment
49%
5
Source:
SA
Gender
Male
Stratum
103
Income
 £1.04M - £1.06M
Grossing Factor
341.52
Number of original cases
31
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
3%
4
East Midlands
3%
5
West Midlands
10%
6
East of England
13%
7
London
48%
8
South East
13%
11
Scotland
6%
12
Northern Ireland
3%
Industry Group
B
Mining and quarrying
3%
F
Construction
6%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
10%
J
Information and communication
10%
K
Financial and insurance activities
35%
L
Real estate activities
3%
M
Professional, scientific and technical activities
16%
1600
Those with any income from pensions
3%
blank
Unknown
13%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
90%
See Annex A
Deductions and Reliefs
74%
See Annex A
Self Employed
23%
See Annex A
Employed
100%
SRP
State Pension
3%
PENSION
Other Pensions
3%
INCPROP
Property
13%
INCBBS
Bank and Building Society 
74%
DIVIDENDS
Dividends
68%
OTHERINV
Other Investment
42%
Composite Record Number
6
Source:
SA
Gender
Male
Stratum
103
Income
 £1.06M - £1.08M
Grossing Factor
187.29
Number of original cases
17
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
12%
3
Yorkshire & the Humber
12%
4
East Midlands
6%
6
East of England
12%
7
London
29%
8
South East
12%
9
South West
6%
11
Scotland
6%
12
Northern Ireland
6%
Industry Group
C
Manufacturing
6%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
18%
K
Financial and insurance activities
35%
L
Real estate activities
6%
M
Professional, scientific and technical activities
18%
1600
Those with any income from pensions
18%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
94%
See Annex A
Deductions and Reliefs
71%
See Annex A
Self Employed
35%
See Annex A
Employed
88%
SRP
State Pension
0%
PENSION
Other Pensions
18%
INCPROP
Property
24%
INCBBS
Bank and Building Society 
71%
DIVIDENDS
Dividends
77%
OTHERINV
Other Investment
41%
7
Source:
SA
Gender
Male
Stratum
103
Income
 £1.08M - £1.1M
Grossing Factor
231.35
Number of original cases
21
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
5%
5
West Midlands
5%
6
East of England
19%
7
London
43%
8
South East
24%
12
Northern Ireland
5%
Industry Group
C
Manufacturing
5%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
10%
J
Information and communication
10%
K
Financial and insurance activities
48%
M
Professional, scientific and technical activities
14%
N
Administrative and support service activities
5%
1600
Those with any income from pensions
10%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
95%
See Annex A
Deductions and Reliefs
67%
See Annex A
Self Employed
10%
See Annex A
Employed
91%
SRP
State Pension
10%
PENSION
Other Pensions
10%
INCPROP
Property
5%
INCBBS
Bank and Building Society 
86%
DIVIDENDS
Dividends
57%
OTHERINV
Other Investment
29%
Composite Record Number
8
Source:
SA
Gender
Male
Stratum
103
Income
 £1.1M - £1.14M
Grossing Factor
385.59
Number of original cases
35
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
3%
4
East Midlands
6%
5
West Midlands
3%
7
London
60%
8
South East
17%
9
South West
3%
11
Scotland
6%
12
Northern Ireland
3%
Industry Group
A
Agriculture, forestry and fishing
3%
C
Manufacturing
6%
F
Construction
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
11%
I
Accommodation and food service activities
3%
J
Information and communication
3%
K
Financial and insurance activities
29%
L
Real estate activities
3%
M
Professional, scientific and technical activities
3%
N
Administrative and support service activities
6%
O
Public administration and defence; compulsory social security
3%
P
Education
3%
R
Arts, entertainment and recreation
6%
1600
Those with any income from pensions
20%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
97%
See Annex A
Deductions and Reliefs
69%
See Annex A
Self Employed
37%
See Annex A
Employed
97%
SRP
State Pension
11%
PENSION
Other Pensions
20%
INCPROP
Property
23%
INCBBS
Bank and Building Society 
91%
DIVIDENDS
Dividends
71%
OTHERINV
Other Investment
54%
9
Source:
SA
Gender
Male
Stratum
103
Income
 £1.14M - £1.18M
Grossing Factor
506.78
Number of original cases
46
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
3
Yorkshire & the Humber
11%
4
East Midlands
2%
5
West Midlands
2%
6
East of England
9%
7
London
35%
8
South East
26%
9
South West
2%
11
Scotland
7%
12
Northern Ireland
2%
13
Address abroad
4%
Industry Group
B
Mining and quarrying
2%
C
Manufacturing
2%
D
Electricity, gas, steam and air conditioning supply
2%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
11%
H
Transport and storage
2%
J
Information and communication
4%
K
Financial and insurance activities
35%
L
Real estate activities
2%
M
Professional, scientific and technical activities
7%
N
Administrative and support service activities
2%
R
Arts, entertainment and recreation
9%
1600
Those with any income from pensions
13%
blank
Unknown
9%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
98%
TII
Investment Income 
96%
See Annex A
Deductions and Reliefs
74%
See Annex A
Self Employed
22%
See Annex A
Employed
96%
SRP
State Pension
4%
PENSION
Other Pensions
13%
INCPROP
Property
22%
INCBBS
Bank and Building Society 
78%
DIVIDENDS
Dividends
70%
OTHERINV
Other Investment
35%
Composite Record Number
10
Source:
SA
Gender
Male
Stratum
103
Income
 £1.18M - £1.22M
Grossing Factor
440.68
Number of original cases
40
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
1
North East
3%
2
North West 
8%
3
Yorkshire & the Humber
8%
4
East Midlands
3%
5
West Midlands
5%
6
East of England
8%
7
London
45%
8
South East
15%
11
Scotland
8%
Industry Group
C
Manufacturing
3%
F
Construction
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
8%
J
Information and communication
3%
K
Financial and insurance activities
35%
M
Professional, scientific and technical activities
15%
N
Administrative and support service activities
3%
R
Arts, entertainment and recreation
8%
1600
Those with any income from pensions
18%
blank
Unknown
8%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
98%
TII
Investment Income 
88%
See Annex A
Deductions and Reliefs
65%
See Annex A
Self Employed
15%
See Annex A
Employed
93%
SRP
State Pension
8%
PENSION
Other Pensions
15%
INCPROP
Property
13%
INCBBS
Bank and Building Society 
75%
DIVIDENDS
Dividends
58%
OTHERINV
Other Investment
45%
11
Source:
SA
Gender
Male
Stratum
103
Income
 £1.22M - £1.26M
Grossing Factor
374.57
Number of original cases
34
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
1
North East
3%
3
Yorkshire & the Humber
3%
5
West Midlands
3%
6
East of England
9%
7
London
44%
8
South East
24%
9
South West
12%
11
Scotland
3%
Industry Group
C
Manufacturing
6%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
3%
H
Transport and storage
3%
K
Financial and insurance activities
32%
M
Professional, scientific and technical activities
12%
N
Administrative and support service activities
3%
P
Education
3%
R
Arts, entertainment and recreation
3%
1600
Those with any income from pensions
12%
blank
Unknown
24%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
85%
See Annex A
Deductions and Reliefs
65%
See Annex A
Self Employed
12%
See Annex A
Employed
97%
SRP
State Pension
9%
PENSION
Other Pensions
12%
INCPROP
Property
21%
INCBBS
Bank and Building Society 
77%
DIVIDENDS
Dividends
68%
OTHERINV
Other Investment
41%
Composite Record Number
12
Source:
SA
Gender
Male
Stratum
103
Income
 £1.26M - £1.3M
Grossing Factor
319.49
Number of original cases
29
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
7%
5
West Midlands
10%
6
East of England
14%
7
London
48%
8
South East
17%
13
Address abroad
3%
Industry Group
C
Manufacturing
3%
F
Construction
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
17%
H
Transport and storage
3%
J
Information and communication
10%
K
Financial and insurance activities
31%
L
Real estate activities
3%
M
Professional, scientific and technical activities
10%
N
Administrative and support service activities
3%
R
Arts, entertainment and recreation
3%
1600
Those with any income from pensions
3%
blank
Unknown
7%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
97%
See Annex A
Deductions and Reliefs
79%
See Annex A
Self Employed
28%
See Annex A
Employed
93%
SRP
State Pension
0%
PENSION
Other Pensions
3%
INCPROP
Property
17%
INCBBS
Bank and Building Society 
86%
DIVIDENDS
Dividends
62%
OTHERINV
Other Investment
45%
13
Source:
SA
Gender
Male
Stratum
103
Income
 £1.3M - £1.35M
Grossing Factor
407.63
Number of original cases
37
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
1
North East
3%
2
North West 
16%
3
Yorkshire & the Humber
5%
6
East of England
8%
7
London
46%
8
South East
11%
9
South West
3%
11
Scotland
5%
13
Address abroad
3%
Industry Group
C
Manufacturing
5%
D
Electricity, gas, steam and air conditioning supply
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
8%
I
Accommodation and food service activities
3%
K
Financial and insurance activities
32%
M
Professional, scientific and technical activities
11%
N
Administrative and support service activities
5%
O
Public administration and defence; compulsory social security
3%
P
Education
3%
R
Arts, entertainment and recreation
3%
1600
Those with any income from pensions
22%
blank
Unknown
3%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
92%
See Annex A
Deductions and Reliefs
81%
See Annex A
Self Employed
22%
See Annex A
Employed
100%
SRP
State Pension
11%
PENSION
Other Pensions
22%
INCPROP
Property
11%
INCBBS
Bank and Building Society 
81%
DIVIDENDS
Dividends
81%
OTHERINV
Other Investment
57%
Composite Record Number
14
Source:
SA
Gender
Male
Stratum
103
Income
 £1.35M - £1.4M
Grossing Factor
396.61
Number of original cases
36
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
8%
4
East Midlands
3%
5
West Midlands
8%
6
East of England
6%
7
London
39%
8
South East
17%
9
South West
3%
11
Scotland
14%
13
Address abroad
3%
Industry Group
C
Manufacturing
3%
D
Electricity, gas, steam and air conditioning supply
3%
F
Construction
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
11%
K
Financial and insurance activities
36%
M
Professional, scientific and technical activities
8%
O
Public administration and defence; compulsory social security
3%
R
Arts, entertainment and recreation
3%
1500
Other
3%
1600
Those with any income from pensions
19%
blank
Unknown
8%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
94%
See Annex A
Deductions and Reliefs
61%
See Annex A
Self Employed
22%
See Annex A
Employed
94%
SRP
State Pension
14%
PENSION
Other Pensions
19%
INCPROP
Property
25%
INCBBS
Bank and Building Society 
83%
DIVIDENDS
Dividends
69%
OTHERINV
Other Investment
64%
15
Source:
SA
Gender
Male
Stratum
103
Income
 £1.4M - £1.45M
Grossing Factor
363.56
Number of original cases
33
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
9%
4
East Midlands
3%
5
West Midlands
3%
6
East of England
24%
7
London
36%
8
South East
21%
11
Scotland
3%
Industry Group
C
Manufacturing
9%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
21%
I
Accommodation and food service activities
3%
K
Financial and insurance activities
15%
M
Professional, scientific and technical activities
12%
N
Administrative and support service activities
3%
Q
Human health and social work activities
3%
1600
Those with any income from pensions
27%
blank
Unknown
6%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
94%
See Annex A
Deductions and Reliefs
82%
See Annex A
Self Employed
30%
See Annex A
Employed
91%
SRP
State Pension
12%
PENSION
Other Pensions
27%
INCPROP
Property
15%
INCBBS
Bank and Building Society 
85%
DIVIDENDS
Dividends
73%
OTHERINV
Other Investment
49%
Composite Record Number
16
Source:
SA
Gender
Male
Stratum
103
Income
 £1.45M - £1.5M
Grossing Factor
198.3
Number of original cases
18
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
1
North East
6%
2
North West 
11%
6
East of England
22%
7
London
33%
8
South East
17%
11
Scotland
11%
Industry Group
C
Manufacturing
6%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
6%
K
Financial and insurance activities
33%
M
Professional, scientific and technical activities
6%
R
Arts, entertainment and recreation
11%
1600
Those with any income from pensions
33%
blank
Unknown
6%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
89%
See Annex A
Self Employed
33%
See Annex A
Employed
100%
SRP
State Pension
17%
PENSION
Other Pensions
33%
INCPROP
Property
22%
INCBBS
Bank and Building Society 
100%
DIVIDENDS
Dividends
61%
OTHERINV
Other Investment
44%
17
Source:
SA
Gender
Male
Stratum
103
Income
 £1.5M - £1.6M
Grossing Factor
462.71
Number of original cases
42
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
2%
3
Yorkshire & the Humber
5%
5
West Midlands
7%
6
East of England
7%
7
London
40%
8
South East
26%
9
South West
7%
11
Scotland
2%
12
Northern Ireland
2%
Industry Group
A
Agriculture, forestry and fishing
2%
C
Manufacturing
7%
E
Water supply; sewerage, waste management and remediation activities
2%
F
Construction
2%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
5%
H
Transport and storage
2%
J
Information and communication
2%
K
Financial and insurance activities
40%
L
Real estate activities
2%
M
Professional, scientific and technical activities
5%
N
Administrative and support service activities
2%
Q
Human health and social work activities
2%
R
Arts, entertainment and recreation
2%
1600
Those with any income from pensions
17%
blank
Unknown
5%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
93%
See Annex A
Deductions and Reliefs
67%
See Annex A
Self Employed
41%
See Annex A
Employed
95%
SRP
State Pension
2%
PENSION
Other Pensions
17%
INCPROP
Property
26%
INCBBS
Bank and Building Society 
76%
DIVIDENDS
Dividends
69%
OTHERINV
Other Investment
55%
Composite Record Number
18
Source:
SA
Gender
Male
Stratum
103
Income
 £1.6M - £1.7M
Grossing Factor
528.81
Number of original cases
48
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
2%
3
Yorkshire & the Humber
2%
5
West Midlands
2%
6
East of England
6%
7
London
56%
8
South East
19%
9
South West
4%
10
Wales
2%
11
Scotland
2%
13
Address abroad
4%
Industry Group
C
Manufacturing
2%
F
Construction
4%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
6%
I
Accommodation and food service activities
2%
J
Information and communication
6%
K
Financial and insurance activities
38%
M
Professional, scientific and technical activities
10%
N
Administrative and support service activities
2%
1600
Those with any income from pensions
21%
blank
Unknown
8%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
98%
See Annex A
Deductions and Reliefs
73%
See Annex A
Self Employed
15%
See Annex A
Employed
98%
SRP
State Pension
2%
PENSION
Other Pensions
21%
INCPROP
Property
27%
INCBBS
Bank and Building Society 
92%
DIVIDENDS
Dividends
79%
OTHERINV
Other Investment
50%
19
Source:
SA
Gender
Male
Stratum
103
Income
 £1.7M - £1.8M
Grossing Factor
363.56
Number of original cases
33
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
6%
4
East Midlands
3%
5
West Midlands
6%
6
East of England
6%
7
London
36%
8
South East
30%
9
South West
3%
11
Scotland
6%
13
Address abroad
3%
Industry Group
C
Manufacturing
3%
D
Electricity, gas, steam and air conditioning supply
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
12%
J
Information and communication
3%
K
Financial and insurance activities
45%
L
Real estate activities
3%
M
Professional, scientific and technical activities
9%
N
Administrative and support service activities
6%
1600
Those with any income from pensions
9%
blank
Unknown
6%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
97%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
94%
See Annex A
Self Employed
36%
See Annex A
Employed
97%
SRP
State Pension
0%
PENSION
Other Pensions
9%
INCPROP
Property
21%
INCBBS
Bank and Building Society 
91%
DIVIDENDS
Dividends
61%
OTHERINV
Other Investment
58%
Composite Record Number
20
Source:
SA
Gender
Male
Stratum
103
Income
 £1.8M - £1.9M
Grossing Factor
330.51
Number of original cases
30
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
7%
3
Yorkshire & the Humber
10%
6
East of England
13%
7
London
50%
8
South East
20%
Industry Group
C
Manufacturing
7%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
13%
J
Information and communication
3%
K
Financial and insurance activities
47%
M
Professional, scientific and technical activities
10%
N
Administrative and support service activities
3%
1600
Those with any income from pensions
10%
blank
Unknown
7%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
97%
See Annex A
Deductions and Reliefs
73%
See Annex A
Self Employed
37%
See Annex A
Employed
93%
SRP
State Pension
3%
PENSION
Other Pensions
7%
INCPROP
Property
23%
INCBBS
Bank and Building Society 
93%
DIVIDENDS
Dividends
70%
OTHERINV
Other Investment
57%
21
Source:
SA
Gender
Male
Stratum
103
Income
 £1.9M - £2M
Grossing Factor
396.61
Number of original cases
36
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
11%
5
West Midlands
3%
6
East of England
14%
7
London
42%
8
South East
22%
9
South West
3%
11
Scotland
3%
13
Address abroad
3%
Industry Group
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
8%
I
Accommodation and food service activities
3%
J
Information and communication
3%
K
Financial and insurance activities
33%
L
Real estate activities
6%
M
Professional, scientific and technical activities
14%
R
Arts, entertainment and recreation
11%
1600
Those with any income from pensions
8%
blank
Unknown
14%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
97%
See Annex A
Deductions and Reliefs
69%
See Annex A
Self Employed
31%
See Annex A
Employed
89%
SRP
State Pension
6%
PENSION
Other Pensions
8%
INCPROP
Property
17%
INCBBS
Bank and Building Society 
89%
DIVIDENDS
Dividends
69%
OTHERINV
Other Investment
58%
Composite Record Number
22
Source:
SA
Gender
Male
Stratum
103
Income
 £2M - £2.2M
Grossing Factor
440.68
Number of original cases
40
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
8%
3
Yorkshire & the Humber
3%
5
West Midlands
3%
6
East of England
10%
7
London
43%
8
South East
23%
9
South West
3%
10
Wales
3%
11
Scotland
5%
13
Address abroad
3%
Industry Group
C
Manufacturing
5%
D
Electricity, gas, steam and air conditioning supply
3%
F
Construction
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
13%
J
Information and communication
10%
K
Financial and insurance activities
25%
M
Professional, scientific and technical activities
10%
N
Administrative and support service activities
3%
P
Education
3%
R
Arts, entertainment and recreation
3%
1600
Those with any income from pensions
18%
blank
Unknown
8%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
60%
See Annex A
Self Employed
28%
See Annex A
Employed
95%
SRP
State Pension
10%
PENSION
Other Pensions
18%
INCPROP
Property
18%
INCBBS
Bank and Building Society 
83%
DIVIDENDS
Dividends
75%
OTHERINV
Other Investment
50%
23
Source:
SA
Gender
Male
Stratum
103
Income
 £2.2M - £2.4M
Grossing Factor
352.54
Number of original cases
32
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
9%
4
East Midlands
9%
6
East of England
6%
7
London
41%
8
South East
28%
9
South West
3%
11
Scotland
3%
Industry Group
C
Manufacturing
3%
D
Electricity, gas, steam and air conditioning supply
3%
F
Construction
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
22%
I
Accommodation and food service activities
3%
J
Information and communication
3%
K
Financial and insurance activities
19%
L
Real estate activities
3%
M
Professional, scientific and technical activities
9%
R
Arts, entertainment and recreation
6%
S
Other service activities
3%
1600
Those with any income from pensions
16%
blank
Unknown
6%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
66%
See Annex A
Self Employed
47%
See Annex A
Employed
97%
SRP
State Pension
16%
PENSION
Other Pensions
16%
INCPROP
Property
34%
INCBBS
Bank and Building Society 
97%
DIVIDENDS
Dividends
75%
OTHERINV
Other Investment
75%
Composite Record Number
24
Source:
SA
Gender
Male
Stratum
103
Income
 £2.4M - £2.6M
Grossing Factor
407.63
Number of original cases
37
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
1
North East
3%
2
North West 
5%
3
Yorkshire & the Humber
5%
4
East Midlands
5%
5
West Midlands
5%
6
East of England
8%
7
London
46%
8
South East
11%
11
Scotland
3%
12
Northern Ireland
3%
13
Address abroad
5%
Industry Group
C
Manufacturing
3%
F
Construction
5%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
11%
J
Information and communication
3%
K
Financial and insurance activities
35%
M
Professional, scientific and technical activities
5%
N
Administrative and support service activities
5%
P
Education
3%
R
Arts, entertainment and recreation
5%
1600
Those with any income from pensions
16%
blank
Unknown
8%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
95%
See Annex A
Deductions and Reliefs
70%
See Annex A
Self Employed
35%
See Annex A
Employed
97%
SRP
State Pension
5%
PENSION
Other Pensions
16%
INCPROP
Property
27%
INCBBS
Bank and Building Society 
84%
DIVIDENDS
Dividends
68%
OTHERINV
Other Investment
51%
25
Source:
SA
Gender
Male
Stratum
103
Income
 £2.6M - £2.8M
Grossing Factor
352.54
Number of original cases
32
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
1
North East
3%
4
East Midlands
6%
6
East of England
9%
7
London
50%
8
South East
19%
9
South West
3%
11
Scotland
3%
12
Northern Ireland
3%
13
Address abroad
3%
Industry Group
B
Mining and quarrying
3%
F
Construction
6%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
6%
I
Accommodation and food service activities
3%
K
Financial and insurance activities
47%
M
Professional, scientific and technical activities
6%
N
Administrative and support service activities
3%
R
Arts, entertainment and recreation
3%
S
Other service activities
3%
1500
Other
3%
1600
Those with any income from pensions
13%
blank
Unknown
3%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
94%
See Annex A
Deductions and Reliefs
69%
See Annex A
Self Employed
19%
See Annex A
Employed
100%
SRP
State Pension
6%
PENSION
Other Pensions
13%
INCPROP
Property
22%
INCBBS
Bank and Building Society 
78%
DIVIDENDS
Dividends
63%
OTHERINV
Other Investment
50%
Composite Record Number
26
Source:
SA
Gender
Male
Stratum
103
Income
 £2.8M - £3M
Grossing Factor
165.25
Number of original cases
15
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
7%
3
Yorkshire & the Humber
7%
4
East Midlands
7%
6
East of England
7%
7
London
60%
8
South East
13%
Industry Group
F
Construction
7%
H
Transport and storage
7%
J
Information and communication
7%
K
Financial and insurance activities
27%
M
Professional, scientific and technical activities
20%
R
Arts, entertainment and recreation
7%
1600
Those with any income from pensions
20%
blank
Unknown
7%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
93%
See Annex A
Deductions and Reliefs
60%
See Annex A
Self Employed
40%
See Annex A
Employed
93%
SRP
State Pension
13%
PENSION
Other Pensions
20%
INCPROP
Property
20%
INCBBS
Bank and Building Society 
87%
DIVIDENDS
Dividends
60%
OTHERINV
Other Investment
53%
27
Source:
SA
Gender
Male
Stratum
103
Income
 £3M - £3.5M
Grossing Factor
363.56
Number of original cases
33
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
1
North East
3%
2
North West 
6%
3
Yorkshire & the Humber
3%
4
East Midlands
3%
6
East of England
3%
7
London
48%
8
South East
27%
9
South West
3%
13
Address abroad
3%
Industry Group
C
Manufacturing
3%
F
Construction
6%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
9%
H
Transport and storage
3%
J
Information and communication
3%
K
Financial and insurance activities
27%
L
Real estate activities
6%
M
Professional, scientific and technical activities
3%
N
Administrative and support service activities
3%
Q
Human health and social work activities
3%
R
Arts, entertainment and recreation
9%
1600
Those with any income from pensions
18%
blank
Unknown
6%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
94%
See Annex A
Deductions and Reliefs
70%
See Annex A
Self Employed
30%
See Annex A
Employed
100%
SRP
State Pension
15%
PENSION
Other Pensions
18%
INCPROP
Property
24%
INCBBS
Bank and Building Society 
88%
DIVIDENDS
Dividends
82%
OTHERINV
Other Investment
67%
Composite Record Number
28
Source:
SA
Gender
Male
Stratum
103
Income
 £3.5M - £4M
Grossing Factor
341.52
Number of original cases
31
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
1
North East
3%
2
North West 
10%
4
East Midlands
6%
5
West Midlands
13%
6
East of England
3%
7
London
39%
8
South East
19%
11
Scotland
3%
13
Address abroad
3%
Industry Group
F
Construction
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
3%
J
Information and communication
13%
K
Financial and insurance activities
29%
M
Professional, scientific and technical activities
6%
N
Administrative and support service activities
6%
R
Arts, entertainment and recreation
6%
1500
Other
3%
1600
Those with any income from pensions
13%
blank
Unknown
16%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
94%
See Annex A
Deductions and Reliefs
74%
See Annex A
Self Employed
29%
See Annex A
Employed
94%
SRP
State Pension
6%
PENSION
Other Pensions
13%
INCPROP
Property
39%
INCBBS
Bank and Building Society 
81%
DIVIDENDS
Dividends
77%
OTHERINV
Other Investment
52%
29
Source:
SA
Gender
Male
Stratum
103
Income
 £4M - £4.5M
Grossing Factor
198.3
Number of original cases
18
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
6%
4
East Midlands
6%
6
East of England
6%
7
London
72%
8
South East
6%
11
Scotland
6%
Industry Group
A
Agriculture, forestry and fishing
6%
B
Mining and quarrying
6%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
6%
H
Transport and storage
6%
K
Financial and insurance activities
28%
L
Real estate activities
6%
R
Arts, entertainment and recreation
11%
1600
Those with any income from pensions
11%
blank
Unknown
22%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
94%
See Annex A
Deductions and Reliefs
89%
See Annex A
Self Employed
33%
See Annex A
Employed
94%
SRP
State Pension
6%
PENSION
Other Pensions
11%
INCPROP
Property
28%
INCBBS
Bank and Building Society 
94%
DIVIDENDS
Dividends
78%
OTHERINV
Other Investment
61%
Composite Record Number
30
Source:
SA
Gender
Male
Stratum
103
Income
Over £4.5M
Grossing Factor
451.69
Number of original cases
41
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
7%
3
Yorkshire & the Humber
10%
4
East Midlands
5%
5
West Midlands
2%
6
East of England
2%
7
London
46%
8
South East
15%
9
South West
5%
11
Scotland
5%
13
Address abroad
2%
Industry Group
A
Agriculture, forestry and fishing
2%
B
Mining and quarrying
2%
C
Manufacturing
5%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
15%
J
Information and communication
2%
K
Financial and insurance activities
27%
M
Professional, scientific and technical activities
7%
P
Education
2%
R
Arts, entertainment and recreation
2%
1600
Those with any income from pensions
24%
blank
Unknown
10%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
95%
See Annex A
Deductions and Reliefs
68%
See Annex A
Self Employed
44%
See Annex A
Employed
85%
SRP
State Pension
17%
PENSION
Other Pensions
24%
INCPROP
Property
24%
INCBBS
Bank and Building Society 
88%
DIVIDENDS
Dividends
81%
OTHERINV
Other Investment
83%
31
Source:
SA
Gender
Female
Stratum
103
Income
 £1M - £1.2M
Grossing Factor
264.41
Number of original cases
24
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
1
North East
8%
3
Yorkshire & the Humber
4%
6
East of England
17%
7
London
33%
8
South East
17%
9
South West
13%
10
Wales
4%
11
Scotland
4%
Industry Group
C
Manufacturing
8%
F
Construction
4%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
17%
I
Accommodation and food service activities
4%
K
Financial and insurance activities
13%
L
Real estate activities
4%
N
Administrative and support service activities
8%
1500
Other
4%
1600
Those with any income from pensions
29%
blank
Unknown
8%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
96%
TII
Investment Income 
96%
See Annex A
Deductions and Reliefs
67%
See Annex A
Self Employed
17%
See Annex A
Employed
96%
SRP
State Pension
21%
PENSION
Other Pensions
25%
INCPROP
Property
29%
INCBBS
Bank and Building Society 
92%
DIVIDENDS
Dividends
75%
OTHERINV
Other Investment
50%
Composite Record Number
32
Source:
SA
Gender
Female
Stratum
103
Income
 £1.2M - £1.6M
Grossing Factor
253.39
Number of original cases
23
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
3
Yorkshire & the Humber
17%
5
West Midlands
4%
6
East of England
13%
7
London
43%
8
South East
4%
9
South West
9%
11
Scotland
9%
Industry Group
C
Manufacturing
9%
F
Construction
4%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
17%
J
Information and communication
4%
K
Financial and insurance activities
17%
L
Real estate activities
4%
M
Professional, scientific and technical activities
4%
P
Education
4%
Q
Human health and social work activities
4%
1500
Other
9%
1600
Those with any income from pensions
22%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
96%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
61%
See Annex A
Self Employed
17%
See Annex A
Employed
91%
SRP
State Pension
17%
PENSION
Other Pensions
22%
INCPROP
Property
30%
INCBBS
Bank and Building Society 
91%
DIVIDENDS
Dividends
91%
OTHERINV
Other Investment
61%
33
Source:
SA
Gender
Female
Stratum
103
Income
Over £1.6M
Grossing Factor
363.56
Number of original cases
33
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
6%
3
Yorkshire & the Humber
3%
5
West Midlands
3%
6
East of England
21%
7
London
18%
8
South East
27%
9
South West
9%
11
Scotland
6%
13
Address abroad
6%
Industry Group
A
Agriculture, forestry and fishing
3%
C
Manufacturing
3%
F
Construction
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
15%
J
Information and communication
6%
K
Financial and insurance activities
18%
L
Real estate activities
3%
M
Professional, scientific and technical activities
6%
N
Administrative and support service activities
3%
P
Education
6%
R
Arts, entertainment and recreation
3%
S
Other service activities
6%
1500
Other
3%
1600
Those with any income from pensions
12%
blank
Unknown
9%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
97%
See Annex A
Deductions and Reliefs
64%
See Annex A
Self Employed
21%
See Annex A
Employed
97%
SRP
State Pension
12%
PENSION
Other Pensions
6%
INCPROP
Property
42%
INCBBS
Bank and Building Society 
88%
DIVIDENDS
Dividends
85%
OTHERINV
Other Investment
67%
Composite Record Number
34
Source:
SA
Gender
Male
Stratum
109
Income
 £1M - £1.1M
Grossing Factor
499.94
Number of original cases
44
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
5%
3
Yorkshire & the Humber
2%
5
West Midlands
2%
6
East of England
16%
7
London
48%
8
South East
18%
9
South West
7%
11
Scotland
2%
Industry Group
A
Agriculture, forestry and fishing
2%
J
Information and communication
9%
K
Financial and insurance activities
14%
M
Professional, scientific and technical activities
66%
1600
Those with any income from pensions
9%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
98%
See Annex A
Deductions and Reliefs
96%
See Annex A
Self Employed
98%
See Annex A
Employed
41%
SRP
State Pension
2%
PENSION
Other Pensions
7%
INCPROP
Property
9%
INCBBS
Bank and Building Society 
75%
DIVIDENDS
Dividends
73%
OTHERINV
Other Investment
91%
35
Source:
SA
Gender
Male
Stratum
109
Income
 £1.1M - £1.2M
Grossing Factor
397.68
Number of original cases
35
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
1
North East
3%
2
North West 
3%
3
Yorkshire & the Humber
9%
5
West Midlands
6%
6
East of England
20%
7
London
29%
8
South East
23%
9
South West
3%
13
Address abroad
6%
Industry Group
A
Agriculture, forestry and fishing
6%
F
Construction
6%
H
Transport and storage
3%
K
Financial and insurance activities
9%
L
Real estate activities
3%
M
Professional, scientific and technical activities
60%
N
Administrative and support service activities
3%
1500
Other
3%
1600
Those with any income from pensions
3%
blank
Unknown
6%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
94%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
83%
See Annex A
Self Employed
89%
See Annex A
Employed
31%
SRP
State Pension
3%
PENSION
Other Pensions
3%
INCPROP
Property
40%
INCBBS
Bank and Building Society 
86%
DIVIDENDS
Dividends
83%
OTHERINV
Other Investment
86%
Composite Record Number
36
Source:
SA
Gender
Male
Stratum
109
Income
 £1.2M - £1.3M
Grossing Factor
215.88
Number of original cases
19
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
11%
6
East of England
5%
7
London
58%
8
South East
16%
13
Address abroad
11%
Industry Group
C
Manufacturing
5%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
5%
J
Information and communication
5%
K
Financial and insurance activities
11%
L
Real estate activities
11%
M
Professional, scientific and technical activities
63%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
79%
See Annex A
Self Employed
95%
See Annex A
Employed
32%
SRP
State Pension
0%
PENSION
Other Pensions
0%
INCPROP
Property
26%
INCBBS
Bank and Building Society 
79%
DIVIDENDS
Dividends
84%
OTHERINV
Other Investment
95%
37
Source:
SA
Gender
Male
Stratum
109
Income
 £1.3M - £1.4M
Grossing Factor
238.61
Number of original cases
21
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
3
Yorkshire & the Humber
5%
6
East of England
14%
7
London
43%
8
South East
29%
12
Northern Ireland
5%
13
Address abroad
5%
Industry Group
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
5%
J
Information and communication
5%
K
Financial and insurance activities
14%
M
Professional, scientific and technical activities
67%
N
Administrative and support service activities
5%
1500
Other
5%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
95%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
91%
See Annex A
Self Employed
95%
See Annex A
Employed
43%
SRP
State Pension
0%
PENSION
Other Pensions
0%
INCPROP
Property
33%
INCBBS
Bank and Building Society 
86%
DIVIDENDS
Dividends
76%
OTHERINV
Other Investment
81%
Composite Record Number
38
Source:
SA
Gender
Male
Stratum
109
Income
 £1.4M - £1.7M
Grossing Factor
397.68
Number of original cases
35
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
9%
6
East of England
6%
7
London
34%
8
South East
34%
9
South West
3%
11
Scotland
9%
13
Address abroad
6%
Industry Group
E
Water supply; sewerage, waste management and remediation activities
3%
F
Construction
6%
K
Financial and insurance activities
14%
M
Professional, scientific and technical activities
57%
Q
Human health and social work activities
6%
R
Arts, entertainment and recreation
3%
1600
Those with any income from pensions
11%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
97%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
91%
See Annex A
Self Employed
91%
See Annex A
Employed
54%
SRP
State Pension
3%
PENSION
Other Pensions
11%
INCPROP
Property
20%
INCBBS
Bank and Building Society 
77%
DIVIDENDS
Dividends
66%
OTHERINV
Other Investment
91%
39
Source:
SA
Gender
Male
Stratum
109
Income
 £1.7M - £2M
Grossing Factor
352.23
Number of original cases
31
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
6%
3
Yorkshire & the Humber
3%
5
West Midlands
3%
6
East of England
6%
7
London
61%
8
South East
6%
9
South West
3%
11
Scotland
3%
12
Northern Ireland
3%
13
Address abroad
3%
Industry Group
A
Agriculture, forestry and fishing
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
3%
J
Information and communication
6%
K
Financial and insurance activities
13%
M
Professional, scientific and technical activities
61%
R
Arts, entertainment and recreation
6%
1500
Other
3%
1600
Those with any income from pensions
3%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
90%
See Annex A
Self Employed
90%
See Annex A
Employed
45%
SRP
State Pension
0%
PENSION
Other Pensions
3%
INCPROP
Property
29%
INCBBS
Bank and Building Society 
97%
DIVIDENDS
Dividends
61%
OTHERINV
Other Investment
74%
Composite Record Number
40
Source:
SA
Gender
Male
Stratum
109
Income
 £2M - £2.5M
Grossing Factor
284.06
Number of original cases
25
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
6
East of England
4%
7
London
44%
8
South East
28%
9
South West
8%
11
Scotland
4%
12
Northern Ireland
4%
13
Address abroad
8%
Industry Group
A
Agriculture, forestry and fishing
8%
J
Information and communication
16%
K
Financial and insurance activities
40%
M
Professional, scientific and technical activities
24%
R
Arts, entertainment and recreation
4%
1500
Other
4%
1600
Those with any income from pensions
4%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
96%
TII
Investment Income 
96%
See Annex A
Deductions and Reliefs
76%
See Annex A
Self Employed
88%
See Annex A
Employed
60%
SRP
State Pension
0%
PENSION
Other Pensions
4%
INCPROP
Property
16%
INCBBS
Bank and Building Society 
76%
DIVIDENDS
Dividends
72%
OTHERINV
Other Investment
68%
41
Source:
SA
Gender
Male
Stratum
109
Income
Over £2.5M
Grossing Factor
227.25
Number of original cases
20
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
5%
3
Yorkshire & the Humber
5%
7
London
60%
8
South East
15%
9
South West
5%
11
Scotland
5%
13
Address abroad
5%
Industry Group
A
Agriculture, forestry and fishing
5%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
5%
H
Transport and storage
5%
J
Information and communication
5%
K
Financial and insurance activities
45%
M
Professional, scientific and technical activities
20%
R
Arts, entertainment and recreation
15%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
85%
See Annex A
Self Employed
95%
See Annex A
Employed
45%
SRP
State Pension
0%
PENSION
Other Pensions
0%
INCPROP
Property
40%
INCBBS
Bank and Building Society 
75%
DIVIDENDS
Dividends
85%
OTHERINV
Other Investment
90%
Composite Record Number
42
Source:
SA
Gender
Female
Stratum
109
Income
Over £1M
Grossing Factor
374.96
Number of original cases
33
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
6%
3
Yorkshire & the Humber
3%
4
East Midlands
3%
6
East of England
3%
7
London
55%
8
South East
9%
9
South West
9%
11
Scotland
9%
13
Address abroad
3%
Industry Group
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
12%
I
Accommodation and food service activities
3%
K
Financial and insurance activities
9%
M
Professional, scientific and technical activities
24%
Q
Human health and social work activities
3%
R
Arts, entertainment and recreation
9%
1500
Other
21%
1600
Those with any income from pensions
6%
blank
Unknown
12%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
88%
TII
Investment Income 
94%
See Annex A
Deductions and Reliefs
73%
See Annex A
Self Employed
58%
See Annex A
Employed
61%
SRP
State Pension
6%
PENSION
Other Pensions
0%
INCPROP
Property
27%
INCBBS
Bank and Building Society 
82%
DIVIDENDS
Dividends
88%
OTHERINV
Other Investment
82%
43
Source:
SA
Gender
Male & Female
Stratum
115
Income
Over £1M
Grossing Factor
168.33
Number of original cases
16
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
13%
4
East Midlands
6%
7
London
44%
8
South East
13%
9
South West
6%
11
Scotland
6%
12
Northern Ireland
6%
13
Address abroad
6%
Industry Group
J
Information and communication
6%
K
Financial and insurance activities
6%
L
Real estate activities
6%
M
Professional, scientific and technical activities
25%
N
Administrative and support service activities
6%
R
Arts, entertainment and recreation
19%
1600
Those with any income from pensions
6%
blank
Unknown
25%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
94%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
100%
See Annex A
Self Employed
81%
See Annex A
Employed
88%
SRP
State Pension
0%
PENSION
Other Pensions
6%
INCPROP
Property
31%
INCBBS
Bank and Building Society 
88%
DIVIDENDS
Dividends
81%
OTHERINV
Other Investment
88%
Composite Record Number
44
Source:
SA
Gender
Male
Stratum
116
Income
 £6M - £6.75M
Grossing Factor
30.74
Number of original cases
26
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
4
East Midlands
4%
6
East of England
8%
7
London
62%
8
South East
15%
9
South West
8%
13
Address abroad
4%
Industry Group
B
Mining and quarrying
4%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
8%
J
Information and communication
8%
K
Financial and insurance activities
46%
M
Professional, scientific and technical activities
4%
R
Arts, entertainment and recreation
4%
1600
Those with any income from pensions
12%
blank
Unknown
15%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
58%
See Annex A
Self Employed
50%
See Annex A
Employed
77%
SRP
State Pension
8%
PENSION
Other Pensions
12%
INCPROP
Property
27%
INCBBS
Bank and Building Society 
85%
DIVIDENDS
Dividends
54%
OTHERINV
Other Investment
77%
45
Source:
SA
Gender
Male
Stratum
116
Income
 £6.75M - £7.5M
Grossing Factor
49.66
Number of original cases
42
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
2%
3
Yorkshire & the Humber
2%
6
East of England
7%
7
London
62%
8
South East
17%
9
South West
7%
13
Address abroad
2%
Industry Group
C
Manufacturing
2%
D
Electricity, gas, steam and air conditioning supply
2%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
5%
J
Information and communication
12%
K
Financial and insurance activities
38%
M
Professional, scientific and technical activities
7%
R
Arts, entertainment and recreation
10%
1500
Other
5%
1600
Those with any income from pensions
10%
blank
Unknown
10%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
95%
See Annex A
Deductions and Reliefs
81%
See Annex A
Self Employed
62%
See Annex A
Employed
88%
SRP
State Pension
2%
PENSION
Other Pensions
10%
INCPROP
Property
29%
INCBBS
Bank and Building Society 
86%
DIVIDENDS
Dividends
69%
OTHERINV
Other Investment
81%
Composite Record Number
46
Source:
SA
Gender
Male
Stratum
116
Income
 £7.5M - £8.25M
Grossing Factor
47.29
Number of original cases
40
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
3%
3
Yorkshire & the Humber
5%
4
East Midlands
3%
6
East of England
5%
7
London
55%
8
South East
23%
9
South West
8%
Industry Group
C
Manufacturing
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
5%
J
Information and communication
5%
K
Financial and insurance activities
55%
L
Real estate activities
3%
M
Professional, scientific and technical activities
3%
R
Arts, entertainment and recreation
5%
S
Other service activities
3%
1600
Those with any income from pensions
8%
blank
Unknown
13%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
93%
See Annex A
Deductions and Reliefs
78%
See Annex A
Self Employed
60%
See Annex A
Employed
93%
SRP
State Pension
8%
PENSION
Other Pensions
8%
INCPROP
Property
23%
INCBBS
Bank and Building Society 
80%
DIVIDENDS
Dividends
68%
OTHERINV
Other Investment
73%
47
Source:
SA
Gender
Male
Stratum
116
Income
 £8.25M - £9M
Grossing Factor
34.29
Number of original cases
29
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
3%
3
Yorkshire & the Humber
3%
5
West Midlands
7%
6
East of England
3%
7
London
59%
8
South East
14%
11
Scotland
10%
Industry Group
C
Manufacturing
3%
D
Electricity, gas, steam and air conditioning supply
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
3%
J
Information and communication
7%
K
Financial and insurance activities
41%
L
Real estate activities
3%
N
Administrative and support service activities
7%
R
Arts, entertainment and recreation
3%
1600
Those with any income from pensions
17%
blank
Unknown
10%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
79%
See Annex A
Self Employed
62%
See Annex A
Employed
72%
SRP
State Pension
3%
PENSION
Other Pensions
14%
INCPROP
Property
35%
INCBBS
Bank and Building Society 
86%
DIVIDENDS
Dividends
79%
OTHERINV
Other Investment
83%
Composite Record Number
48
Source:
SA
Gender
Male
Stratum
116
Income
 £9M - £10M
Grossing Factor
39.02
Number of original cases
33
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
9%
5
West Midlands
3%
6
East of England
3%
7
London
55%
8
South East
21%
9
South West
3%
11
Scotland
6%
Industry Group
B
Mining and quarrying
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
3%
J
Information and communication
3%
K
Financial and insurance activities
39%
M
Professional, scientific and technical activities
6%
N
Administrative and support service activities
3%
R
Arts, entertainment and recreation
9%
1500
Other
3%
1600
Those with any income from pensions
18%
blank
Unknown
12%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
97%
See Annex A
Deductions and Reliefs
85%
See Annex A
Self Employed
52%
See Annex A
Employed
94%
SRP
State Pension
6%
PENSION
Other Pensions
15%
INCPROP
Property
39%
INCBBS
Bank and Building Society 
91%
DIVIDENDS
Dividends
79%
OTHERINV
Other Investment
79%
49
Source:
SA
Gender
Male
Stratum
116
Income
 £10M - £11M
Grossing Factor
42.56
Number of original cases
36
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
4
East Midlands
3%
5
West Midlands
6%
6
East of England
28%
7
London
25%
8
South East
28%
13
Address abroad
11%
Industry Group
B
Mining and quarrying
3%
E
Water supply; sewerage, waste management and remediation activities
3%
F
Construction
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
11%
J
Information and communication
6%
K
Financial and insurance activities
33%
M
Professional, scientific and technical activities
8%
N
Administrative and support service activities
3%
Q
Human health and social work activities
3%
R
Arts, entertainment and recreation
6%
1600
Those with any income from pensions
14%
blank
Unknown
8%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
97%
See Annex A
Deductions and Reliefs
75%
See Annex A
Self Employed
39%
See Annex A
Employed
78%
SRP
State Pension
8%
PENSION
Other Pensions
14%
INCPROP
Property
22%
INCBBS
Bank and Building Society 
81%
DIVIDENDS
Dividends
72%
OTHERINV
Other Investment
78%
Composite Record Number
50
Source:
SA
Gender
Male
Stratum
116
Income
 £11M - £12M
Grossing Factor
24.83
Number of original cases
21
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
3
Yorkshire & the Humber
5%
4
East Midlands
5%
6
East of England
5%
7
London
57%
8
South East
14%
9
South West
10%
11
Scotland
5%
Industry Group
B
Mining and quarrying
5%
C
Manufacturing
5%
F
Construction
5%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
10%
J
Information and communication
5%
K
Financial and insurance activities
24%
L
Real estate activities
5%
M
Professional, scientific and technical activities
10%
N
Administrative and support service activities
5%
1600
Those with any income from pensions
19%
blank
Unknown
10%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
76%
See Annex A
Self Employed
19%
See Annex A
Employed
100%
SRP
State Pension
5%
PENSION
Other Pensions
19%
INCPROP
Property
24%
INCBBS
Bank and Building Society 
76%
DIVIDENDS
Dividends
91%
OTHERINV
Other Investment
81%
51
Source:
SA
Gender
Male
Stratum
116
Income
 £12M - £14M
Grossing Factor
39.02
Number of original cases
33
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
3%
3
Yorkshire & the Humber
3%
4
East Midlands
6%
5
West Midlands
6%
6
East of England
6%
7
London
58%
8
South East
6%
9
South West
9%
13
Address abroad
3%
Industry Group
C
Manufacturing
9%
F
Construction
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
3%
K
Financial and insurance activities
24%
L
Real estate activities
9%
M
Professional, scientific and technical activities
18%
N
Administrative and support service activities
3%
R
Arts, entertainment and recreation
6%
1600
Those with any income from pensions
12%
blank
Unknown
12%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
91%
See Annex A
Deductions and Reliefs
67%
See Annex A
Self Employed
49%
See Annex A
Employed
91%
SRP
State Pension
9%
PENSION
Other Pensions
12%
INCPROP
Property
39%
INCBBS
Bank and Building Society 
79%
DIVIDENDS
Dividends
76%
OTHERINV
Other Investment
70%
Composite Record Number
52
Source:
SA
Gender
Male
Stratum
116
Income
 £14M - £16M
Grossing Factor
30.74
Number of original cases
26
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
5
West Midlands
4%
6
East of England
4%
7
London
50%
8
South East
19%
9
South West
4%
11
Scotland
8%
12
Northern Ireland
4%
13
Address abroad
8%
Industry Group
C
Manufacturing
4%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
15%
H
Transport and storage
4%
K
Financial and insurance activities
35%
L
Real estate activities
4%
M
Professional, scientific and technical activities
19%
R
Arts, entertainment and recreation
4%
1600
Those with any income from pensions
8%
blank
Unknown
8%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
96%
See Annex A
Deductions and Reliefs
73%
See Annex A
Self Employed
62%
See Annex A
Employed
89%
SRP
State Pension
0%
PENSION
Other Pensions
8%
INCPROP
Property
35%
INCBBS
Bank and Building Society 
77%
DIVIDENDS
Dividends
77%
OTHERINV
Other Investment
89%
53
Source:
SA
Gender
Male
Stratum
116
Income
 £16M - £20M
Grossing Factor
36.65
Number of original cases
31
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
16%
3
Yorkshire & the Humber
6%
4
East Midlands
3%
5
West Midlands
3%
6
East of England
10%
7
London
48%
8
South East
10%
13
Address abroad
3%
Industry Group
C
Manufacturing
3%
F
Construction
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
6%
J
Information and communication
3%
K
Financial and insurance activities
32%
L
Real estate activities
3%
M
Professional, scientific and technical activities
10%
R
Arts, entertainment and recreation
3%
1500
Other
3%
1600
Those with any income from pensions
23%
blank
Unknown
10%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
97%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
71%
See Annex A
Self Employed
45%
See Annex A
Employed
81%
SRP
State Pension
10%
PENSION
Other Pensions
23%
INCPROP
Property
29%
INCBBS
Bank and Building Society 
94%
DIVIDENDS
Dividends
65%
OTHERINV
Other Investment
77%
Composite Record Number
54
Source:
SA
Gender
Male
Stratum
116
Income
 £20M - £25M
Grossing Factor
28.38
Number of original cases
24
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
3
Yorkshire & the Humber
8%
5
West Midlands
4%
6
East of England
4%
7
London
46%
8
South East
25%
13
Address abroad
13%
Industry Group
C
Manufacturing
4%
F
Construction
8%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
4%
J
Information and communication
4%
K
Financial and insurance activities
42%
N
Administrative and support service activities
4%
1600
Those with any income from pensions
21%
blank
Unknown
13%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
96%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
83%
See Annex A
Self Employed
58%
See Annex A
Employed
88%
SRP
State Pension
8%
PENSION
Other Pensions
17%
INCPROP
Property
21%
INCBBS
Bank and Building Society 
83%
DIVIDENDS
Dividends
67%
OTHERINV
Other Investment
79%
55
Source:
SA
Gender
Male
Stratum
116
Income
 £25M - £30M
Grossing Factor
20.1
Number of original cases
17
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
6
East of England
6%
7
London
59%
8
South East
18%
9
South West
12%
13
Address abroad
6%
Industry Group
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
12%
K
Financial and insurance activities
53%
R
Arts, entertainment and recreation
6%
1600
Those with any income from pensions
18%
blank
Unknown
12%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
94%
See Annex A
Deductions and Reliefs
71%
See Annex A
Self Employed
82%
See Annex A
Employed
88%
SRP
State Pension
0%
PENSION
Other Pensions
18%
INCPROP
Property
41%
INCBBS
Bank and Building Society 
82%
DIVIDENDS
Dividends
77%
OTHERINV
Other Investment
71%
Composite Record Number
56
Source:
SA
Gender
Male
Stratum
116
Income
Over £30M
Grossing Factor
49.66
Number of original cases
42
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
2%
4
East Midlands
2%
5
West Midlands
2%
7
London
60%
8
South East
17%
9
South West
10%
13
Address abroad
7%
Industry Group
A
Agriculture, forestry and fishing
2%
B
Mining and quarrying
2%
C
Manufacturing
7%
F
Construction
2%
J
Information and communication
10%
K
Financial and insurance activities
36%
M
Professional, scientific and technical activities
7%
N
Administrative and support service activities
7%
Q
Human health and social work activities
2%
R
Arts, entertainment and recreation
5%
1500
Other
2%
1600
Those with any income from pensions
10%
blank
Unknown
7%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
91%
See Annex A
Self Employed
71%
See Annex A
Employed
83%
SRP
State Pension
2%
PENSION
Other Pensions
10%
INCPROP
Property
33%
INCBBS
Bank and Building Society 
95%
DIVIDENDS
Dividends
79%
OTHERINV
Other Investment
86%
57
Source:
SA
Gender
Female
Stratum
116
Income
Over £1M
Grossing Factor
39.02
Number of original cases
33
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
6%
4
East Midlands
3%
7
London
58%
8
South East
18%
9
South West
6%
10
Wales
3%
11
Scotland
3%
13
Address abroad
3%
Industry Group
A
Agriculture, forestry and fishing
3%
F
Construction
3%
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
6%
H
Transport and storage
3%
J
Information and communication
3%
K
Financial and insurance activities
24%
L
Real estate activities
3%
M
Professional, scientific and technical activities
15%
N
Administrative and support service activities
6%
P
Education
3%
R
Arts, entertainment and recreation
6%
1500
Other
6%
1600
Those with any income from pensions
12%
blank
Unknown
6%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
97%
TII
Investment Income 
97%
See Annex A
Deductions and Reliefs
73%
See Annex A
Self Employed
61%
See Annex A
Employed
76%
SRP
State Pension
12%
PENSION
Other Pensions
9%
INCPROP
Property
33%
INCBBS
Bank and Building Society 
82%
DIVIDENDS
Dividends
79%
OTHERINV
Other Investment
73%
Composite Record Number
58
Source:
SA Non-TP
Gender
Male & Female
Stratum
109
Income
Over £500k
Grossing Factor
22.72
Number of original cases
2
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
4
East Midlands
50%
7
London
50%
Industry Group
M
Professional, scientific and technical activities
50%
P
Education
50%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
0%
TEI
Earned Income
100%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
100%
See Annex A
Self Employed
100%
See Annex A
Employed
0%
SRP
State Pension
0%
PENSION
Other Pensions
0%
INCPROP
Property
50%
INCBBS
Bank and Building Society 
100%
DIVIDENDS
Dividends
0%
OTHERINV
Other Investment
100%
59
Source:
SA Non-TP
Gender
Male & Female
Stratum
115+116
Income
Over £1M
Grossing Factor
32.74
Number of original cases
4
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
2
North West 
25%
7
London
50%
12
Northern Ireland
25%
Industry Group
F
Construction
50%
K
Financial and insurance activities
25%
L
Real estate activities
25%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
0%
TEI
Earned Income
68%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
100%
See Annex A
Self Employed
100%
See Annex A
Employed
36%
SRP
State Pension
0%
PENSION
Other Pensions
0%
INCPROP
Property
64%
INCBBS
Bank and Building Society 
68%
DIVIDENDS
Dividends
68%
OTHERINV
Other Investment
100%
Composite Record Number
60
Source:
NPS
Gender
Male
Stratum
210
Income
Over £770k
Grossing Factor
218.62
Number of original cases
2
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
3
Yorkshire & the Humber
50%
7
London
50%
Industry Group
G
Wholesale and retail trade; repair of motor vehicles and motor cycles
50%
K
Financial and insurance activities
50%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
100%
See Annex A
Self Employed
0%
See Annex A
Employed
100%
SRP
State Pension
0%
PENSION
Other Pensions
0%
INCPROP
Property
0%
INCBBS
Bank and Building Society 
100%
DIVIDENDS
Dividends
50%
OTHERINV
Other Investment
0%
Composite Record Number
61
Source:
NPS
Gender
Male
Stratum
214
Income
Over £200k
Grossing Factor
221.21
Number of original cases
2
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
1
North East
50%
7
London
50%
Industry Group
C
Manufacturing
50%
Q
Human health and social work activities
50%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
50%
See Annex A
Self Employed
0%
See Annex A
Employed
100%
SRP
State Pension
0%
PENSION
Other Pensions
0%
INCPROP
Property
0%
INCBBS
Bank and Building Society 
100%
DIVIDENDS
Dividends
100%
OTHERINV
Other Investment
0%
62
Source:
NPS
Gender
Male
Stratum
216
Income
Over £1M
Grossing Factor
245.67
Number of original cases
10
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
4
East Midlands
10%
6
East of England
20%
7
London
50%
8
South East
10%
13
Address abroad
10%
Industry Group
J
Information and communication
10%
K
Financial and insurance activities
60%
M
Professional, scientific and technical activities
10%
N
Administrative and support service activities
10%
1600
Those with any income from pensions
10%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
100%
See Annex A
Deductions and Reliefs
90%
See Annex A
Self Employed
0%
See Annex A
Employed
100%
SRP
State Pension
0%
PENSION
Other Pensions
10%
INCPROP
Property
0%
INCBBS
Bank and Building Society 
100%
DIVIDENDS
Dividends
20%
OTHERINV
Other Investment
0%
Composite Record Number
63
Source:
NPS
Gender
Female
Stratum
232
Income
Over £590k
Grossing Factor
48.46
Number of original cases
2
Code
% Of Record
Breakdown Of Composite Record
Code
Description
With Code
Government Office Region
7
London
50%
8
South East
50%
Industry Group
K
Financial and insurance activities
50%
R
Arts, entertainment and recreation
50%
% Of Record
Income or Deductions status
Variable Name
Category
With Code
TI
Total Income
100%
TOTTAX
Total Tax
100%
TEI
Earned Income
100%
TII
Investment Income 
50%
See Annex A
Deductions and Reliefs
100%
See Annex A
Self Employed
0%
See Annex A
Employed
100%
SRP
State Pension
0%
PENSION
Other Pensions
0%
INCPROP
Property
0%
INCBBS
Bank and Building Society 
50%
DIVIDENDS
Dividends
50%
OTHERINV
Other Investment
0%

Source: Survey of Personal Incomes 2009-10 Notes on Annex B:
1. Some self employed individuals do not have self employed income 2. Industry categories are based on UK Standard Industrial Classification (SIC) code 2007 3. SA Non-TP represents non taxpayers from self assessment data 4. NPS (National Insurance and Pay As You Earn Service) represents taxpayers from PAYE data. 5. For more details on these composition variables, please refer to Annex A above.

## Annex C Income Tax Personal Allowances And Reliefs, 1990-91 To 2012-13

| Non-aged allowances      | Aged allowances   |
|--------------------------|-------------------|
| Personal                 |                   |
| Married couple's         |                   |
| Financial                | Married           |
| years                    | Personal          |
| 65-74                    |                   |
| 75+                      | 65-74             |
| limit (3)                |                   |
| 1990-91                  | 3,005             |
| 1991-92                  | 3,295             |
| 1992-93                  | 3,445             |
| 1993-94                  | 3,445             |
| 1994-95                  | 3,445             |
| 1995-96                  | 3,525             |
| 1996-97                  | 3,765             |
| 1997-98                  | 4,045             |
| 1998-99                  | 4,195             |
| 1999-2000                | 4,335             |
| 2000-01                  | 4,385             |
| 2001-02                  | 4,535             |
| 2002-03                  | 4,615             |
| 2003-04                  | 4,615             |
| 2004-05                  | 4,745             |
| 2005-06                  | 4,895             |
| 2006-07                  | 5,035             |
| 2007-08                  | 5,225             |
| 2008-09                  | 6,035             |
| 2009-10                  | 6,475             |
| 2010-11                  | 6,475             |
| 2011-12                  | 7,475             |
| 2012-13                  | 8,105             |
| Table updated March 2012 |                   |

(1) Given in addition to the personal allowance to married couples. The additional personal allowance and the widow's bereavement allowance have the same value as the married couple's allowance. (2) Married couples where both spouses are blind get double the single amount. (3) Where an individual's income exceeds the income limit, their personal allowance is reduced by £1 for every £2 above the income limit.  
(4) Allowance available at a flat rate of 20%. (5) Allowance available at a flat rate of 15%. (6) Allowance available at a flat rate of 10%. (7) At least one of the partners must have been born before 6 April 1935.

Notes on personal allowances 1.  
Nearly everyone who lives in the UK is entitled to an Income Tax Personal 
Allowance (called single allowance before the introduction of independent taxation in 1990-91). The personal allowance is an amount you can receive without having to pay any tax and can be set against any type of income. Where an individual's total income is less than the allowance, their tax liability is reduced to nil. However 
any unused part of the personal allowance cannot be transferred to any other 
person. 2.  
Up to 1989-90, the married allowance was given to married men instead of a single 
allowance. With the introduction of independent taxation in 1990-91, each partner 
of the married couple is entitled to a personal allowance and one of them to an 
additional allowance called married couple's allowance. In the year of marriage the 
allowance is reduced by one twelfth for each complete month (beginning on the sixth day of each calendar month) prior to the date of marriage. The married couple's allowance, and allowances linked to it, i.e. the additional personal allowance and the widow's bereavement allowance, were restricted to 20 percent in 
1994-95, 15 percent between 1995-96 and 1998-99 and 10 percent onwards. The amounts for the age related MCA in 1999-2000 were increased so that the value of this allowance was protected for people born before 5th April 1935. From April 2000, the MCA for people born after 5 April 1935 has been withdrawn. 3.  
The amount of the personal allowance (single allowance before 1989-90) depends 
on the age of the individual taxpayer. The amount of the married couple's allowance (married allowance before 1989-90) depends on the age of the elder of the husband or wife. The maximum values of these age-related allowances will be given provided the individual taxpayer's total income is below the income limit shown. For incomes in excess of the limit, the allowance is reduced by £1 for each additional £2 of income (the marginal fraction was 2/3 from 1975-76 to 1988-89) until the basic levels of the personal and married couple's allowances are reached. 4.  
The additional personal allowance may be claimed by a single person who has a 
child resident with him or her during the year, or by a married man with children if his wife is totally incapacitated. From April 1997 it may also be claimed by married women with children if the husband is totally incapacitated. From April 2000, the additional personal allowance has been withdrawn. 5.  
Widow's bereavement allowance is due to a widow in the year of her husband's 
death and in the following year provided the widow has not remarried before the 
beginning of that year.  This allowance has been withdrawn for deaths occurring after 5 April 2000. 6.  
You can claim the blind person's allowance if you are registered as blind within a 
local authority in England or Wales or live in Scotland or Northern Ireland and are unable to perform any work for which eyesight is essential. Surplus blind person's allowance may be transferred to a husband or wife. 

## Annex D Rates Of Income Tax: 1990-91 To 2012-13

|                   |         |                   | 1990-91   | 1991-92           | 1992-93   |
|-------------------|---------|-------------------|-----------|-------------------|-----------|
| Bands of          | Rate of | Bands of          | Rate of   | Bands of          | Rate of   |
| taxable income(1) | tax     | taxable income(1) | tax       | taxable income(1) | tax       |
| £                 | %       | £                 | %         | £                 | %         |
| Lower rate        |         |                   |           |                   |           |
| 1-2,000           | 20      |                   |           |                   |           |
| Basic rate        |         |                   |           |                   |           |
| 1-20,700          | 25      | 1-23,700          | 25        | 2,001-23,700      | 25        |
| Higher rate       |         |                   |           |                   |           |
| Over 20,700       | 40      | Over 23,700       | 40        | Over 23,700       | 40        |
| 1993-94           | 1994-95 | 1995-96           |           |                   |           |
| Bands of          | Rate of | Bands of          | Rate of   | Bands of          | Rate of   |
| taxable income(1) | tax     | taxable income(1) | tax       | taxable income(1) | tax       |
| £                 | %       | £                 | %         | £                 | %         |
| Lower rate        |         |                   |           |                   |           |
| 1-2,500           | 20      | 1-3,000           | 20        | 1-3,200           | 20        |
| Basic rate        |         |                   |           |                   |           |
| 2,501-23,700      | 25 (3)  | 3,001-23,700      | 25 (3)    | 3,201-24,300      | 25        |
| Higher rate       |         |                   |           |                   |           |
| Over 23,700       | 40      | Over 23,700       | 40        | Over 24,300       | 40        |
| 1996-97           | 1997-98 | 1998-99           |           |                   |           |
| Bands of          | Rate of | Bands of          | Rate of   | Bands of          | Rate of   |
| taxable income(1) | tax     | taxable income(1) | tax       | taxable income(1) | tax       |
| £                 | %       | £                 | %         | £                 | %         |
| Lower rate        |         |                   |           |                   |           |
| 1-3,900           | 20      | 1-4,100           | 20        | 1-4,300           | 20        |
| Basic rate        |         |                   |           |                   |           |
| 3,901-25,500      | 24 (4)  | 4,101-26,100      | 23 (4)    | 4,301-27,100      | 23        |
| Higher rate       |         |                   |           |                   |           |
| Over 25,500       | 40      | Over 26,100       | 40        | Over 27,100       | 40        |
| 1999-2000         | 2000-01 | 2001-02           |           |                   |           |
| Bands of          | Rate of | Bands of          | Rate of   | Bands of          | Rate of   |
| taxable income(1) | tax     | taxable income(1) | tax       | taxable income(1) | tax       |
| £                 | %       | £                 | %         | £                 | %         |
| Starting rate     |         |                   |           |                   |           |
| 1-1,500           | 10      | 1-1,520           | 10        | 1-1,880           | 10        |
| Basic rate        |         |                   |           |                   |           |
| 1,501-28,000      | 23 (5)  | 1,521-28,400      | 22 (5)    | 1,881-29,400      | 22        |
| Higher rate       |         |                   |           |                   |           |
| Over 28,000       | 40 (6)  | Over 28,400       | 40 (6)    | Over 29,400       | 40        |
| 2002-03           | 2003-04 | 2004-05           |           |                   |           |
| Bands of          | Rate of | Bands of          | Rate of   | Bands of          | Rate of   |
| taxable income(1) | tax     | taxable income(1) | tax       | taxable income(1) | tax       |
| £                 | %       | £                 | %         | £                 | %         |
| Starting rate     |         |                   |           |                   |           |
| 1-1,920           | 10      | 1-1,960           | 10        | 1-2,020.          | 10        |
| Basic rate        |         |                   |           |                   |           |
| 1,921-29,900      | 22 (5)  | 1,961-30,500      | 22 (5)    | 2,021-31,400      | 22        |
| Higher rate       |         |                   |           |                   |           |
| Over 29,900       | 40 (6)  | Over 30,500       | 40 (6)    | Over 31,400       | 40        |
|                   |                |                   | 2005-06   | 2006-07           | 2007-08   |
|-------------------|----------------|-------------------|-----------|-------------------|-----------|
| Bands of          | Rate of        | Bands of          | Rate of   | Bands of          | Rate of   |
| taxable income(1) | tax            | taxable income(1) | tax       | taxable income(1) | tax       |
| £                 | %              | £                 | %         | £                 | %         |
| Starting rate     |                |                   |           |                   |           |
| 1-2.090           | 10             | 1-2,150           | 10        | 1-2,230           | 10        |
| Basic rate        |                |                   |           |                   |           |
| 2,091-32,400      | 22 (5)         | 2,151-33,300      | 22 (5)    | 2,231-34,600      | 22 (5)    |
| Higher rate       |                |                   |           |                   |           |
| Over 32,400       | 40 (6)         | Over 33,300       | 40 (6)    | Over 34,600       | 40 (6)    |
| 2008-09           | 2009-10        | 2010-11           |           |                   |           |
| Bands of          | Rate of        | Bands of          | Rate of   | Bands of          | Rate of   |
| taxable income(1) | tax            | taxable income(1) | tax       | taxable income(1) | tax       |
| £                 | %              | £                 | %         | £                 | %         |
| Basic rate (7)    |                |                   |           |                   |           |
| 1-34,800          | 20 (8)         | 1-37,400          | 20 (8)    | 1-37,400          | 20        |
| Higher rate       |                |                   |           |                   |           |
| Over 34,800       | 40 (6)         | Over 37,400       | 40 (6)    | Over 37,400       | 40        |
| Additional Rate   |                |                   |           |                   |           |
| Not Applicable    | Not Applicable | Over 150,000      | 50        | (9)               |           |
| 2011-12           | 2012-13        |                   |           |                   |           |
| Bands of          | Rate of        | Bands of          | Rate of   |                   |           |
| taxable income(1) | tax            | taxable income(1) | tax       |                   |           |
| £                 | %              | £                 | %         |                   |           |
| Basic rate (7)    |                |                   |           |                   |           |
| 1-35,000          | 20 (8)         | 1-34,370          | 20 (8)    |                   |           |
| Higher rate       |                |                   |           |                   |           |
| Over 35,000       | 40 (6)         | Over 34,370       | 40 (6)    |                   |           |
| Additional Rate   |                |                   |           |                   |           |
| Over 150,000      | 50 (9)         | Over 150,000      | 50 (9)    |                   |           |

(1) Taxable income is defined as gross income for income tax purposes less any allowances and reliefs available at the taxpayer's marginal rate. (2) Applies to the income of discretionary and accumulation trusts. Prior to 1993-94 trusts paid tax at the basic rate, with an additional rate of 10%.

(3) The basic rate of tax on dividend income is 20%. (4) The basic rate of tax on dividends and savings income is 20%. (5) The basic rate of tax on dividends is 10% and savings income is 20%. (6) The higher rate of tax on dividends is 32.5%.

(7) From 2008-09 the starting rate is abolished for all non-savings income (e.g. employment, self-employed trading profits, pensions and property income), which is the first slice of income to be charged to income tax. The starting rate and the starting rate limit for savings is shown in the table below.  Where taxable non-savings income does not fully occupy the starting rate limit the remainder of the starting rate limit is available for savings income.

(8) The basic rate of tax on dividends is 10%. (9) The additional rate of tax on dividends is 42.5%.

Starting rate for savings income
Year
Band of 
Rate of
taxable income(1)
tax 
£
%
2008-09
2,320
                     
10
2009-10
2,440
                     
10
2010-11
2,440
                     
10
2011-12
2,560
                     
10
2012-13
2,710
                     
10