Summary information
Study title
Compliance Costs of Income Tax and Capital Gains Tax in the UK: Survey of Employers, 1981-1982
Creator
University of Bath, Centre for Fiscal Studies
Study number / PID
1854 (UKDA)
10.5255/UKDA-SN-1854-1 (DOI)
Data access
Restricted
Series
Not available
Abstract
Abstract copyright UK Data Service and data collection copyright owner.
The purpose of this study was to quantify the costs and benefits to employers of operating the PAYE and NI systems.
Main Topics:
Variables
Type of business, including number of employees (full-time and part-time), percentage of employees paid weekly/ monthly/other, turnover, size of PAYE and NI payments, labour turnover and SIC.
Costs of time spent by proprietors/directors, computer staff and other staff; fees paid to advisers; costs of special difficulties with PAYE and NI; any other costs. Respondents were asked to estimate what percentage of costs were incurred at the end of the year; what type of documentation was used; whether PAYE work was done entirely within the firm or not.
The main benefit to firms was in improved cash flow: variables needed to evaluate this benefit included PAYE and NI payment made; percentage of staff paid monthly/weekly/other; date of payment for monthly paid staff.
Topics
Keywords
Methodology
Data collection period
01/09/1981 - 01/06/1982
Country
United Kingdom
Time dimension
Cross-sectional (one-time) study
Analysis unit
Institutions/organisations
National
Establishments
Employers
Universe
United Kingdom employers registered with Inland Revenue to collect PAYE
Sampling procedure
Simple random sample
0.3 per cent
Kind of data
Not availableData collection mode
Postal survey
Access
Publisher
UK Data Service
Publication year
1983
Terms of data access
The Data Collection is available to UK Data Service registered users subject to the End User Licence Agreement.
Commercial use of the data requires approval from the data owner or their nominee. The UK Data Service will contact you.
Related publications
Not available