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DDI2.5 XML CODEBOOK RECORD FOR STUDY NUMBER 8582 Survey of Personal Incomes, 2016-2017: Public Use Tape 858210.5255/UKDA-SN-8582-2 HM Revenue and Customs, KAI Data, Policy and Co-Ordination <a href="https://www.nationalarchives.gov.uk/information-management/re-using-public-sector-information/uk-government-licensing-framework/crown-copyright/" target="_blank">© Crown copyright</a>. The use of these data is subject to the <a href="https://ukdataservice.ac.uk/app/uploads/cd137-enduserlicence.pdf" target="_blank">UK Data Service End User Licence Agreement</a>. Additional restrictions may also apply. HM Revenue and Customs UK Data Service 14 November 2019 AGEBUSINESSESEMPLOYEESEMPLOYMENTFINANCIAL SUPPORTFRINGE BENEFITSGENDERINCOMEINCOME TAXINDUSTRIESINTEREST (FINANCE)INVESTMENT RETURNOCCUPATIONAL PENSIONSPAYMENTSPENSIONSPRIVATE PERSONAL PENSIONSPROFITSSAVINGSSELF-EMPLOYEDSOCIAL SECURITY BENEFITSSTATE RETIREMENT PENSIONSTAX RELIEFTAXATIONTOP MANAGEMENTUNEARNED INCOMEUNEMPLOYMENT BENEFITSVISUALLY IMPAIRED PERSONSWAGESSICKNESS AND DISABILITY BENEFITSSHARESDONATIONS TO CHARITYMARRIED MENMARRIED WOMEN Income, property and investmentIncome, property and investment/saving Abstract copyright UK Data Service and data collection copyright owner.The Survey of Personal Incomes (SPI) is based on information held by HM Revenue and Customs tax offices on individuals who could be liable to UK income tax. It is carried out annually by HMRC and covers income assessable to tax for each tax year. Not all of them are taxpayers because the operation of personal reliefs and allowances may remove them from liability. Where income exceeds the threshold for operation of Pay-As-You-Earn (PAYE), the survey provides the most comprehensive and accurate official source of data on personal incomes. 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. The UK Data Archive currently holds the Public Use Tape (PUT) data for 1985-86 and 1995-96 onwards (data for 2008-09 is currently unavailable). For further details of sampling and coverage criteria, see documentation. Further information about the SPI, including income tax and personal incomes statistics, is available on the GOV.UK <a title="Statistics about personal incomes" href="https://www.gov.uk/government/collections/personal-incomes-statistics">Statistics about personal incomes</a> webpage. Latest edition informationFor the second edition (July 2025), a new version of the data file was supplied. Previously, an error had been identified where the indicator 'SEINC_NUM', which flags self-employed individuals, had incorrectly identified around 6,000 sample cases as self-employed. This issue has been fixed in the new version. The issue did not affect income amounts as the incorrectly identified cases had no income from self-employment, nor does it affect published statistics in the Personal Incomes Statistics Series based on the SPI for 2016-17. Other years are not affected.Main Topics: The Public Use Tape (PUT) dataset is an anonymised dataset and is based on the SPI. It allows users to produce their own analysis. The dataset contains a range of variables about personal incomes arising from employment, self employment, pension, benefits, property, savings, investments and other income sources. The dataset also contains variables about allowances, deductions and reliefs, which people might be due. There is also a regional code variable on the dataset and a trade code for cases which are self-employed. A list of data items on the Public Use Tape is provided in Annex A of the documentation. United Kingdom IndividualsNational The survey is based on information held by HM Revenue and Customs tax offices on individuals who could be liable to UK income tax. Repeated cross-sectional studyData are collected annually. Separate samples are drawn from each of the HMRC operational computer systems and different sampling strategies are used for each. Once data has been collected for the three constituent parts of the sample, the datasets are joined together. Compilation/SynthesisHMRC collects information about people who could be liable to UK tax to assess whether they have paid the correct amount of tax. The SPI is based on a sample of these administrative records. The tax districts collect the data in the course of the administrative process of tax collection. The Data Collection is available to UK Data Service registered users subject to the <a href="https://ukdataservice.ac.uk/app/uploads/cd137-enduserlicence.pdf" target="_blank">End User Licence Agreement</a>.Commercial use of the data requires approval from the data owner or their nominee. The UK Data Service will contact you.Additional conditions of use apply:ConfidentialityTo make no attempt to attribute any of the records included in the Data Collections to a named individual about whom I have information of a kind included in the survey records. Publications: Permission To submit to HMRC at least 10 working days before distribution (e.g. as in presentation to a conference or seminar) or publication, any material that includes analyses of these Data Collections and to annex comments from HMRC if requested to do so. HMRC can be contacted by sending an email to: spi.enquiries@hmrc.gsi.gov.uk See <restrctn> https://www.gov.uk/government/collections/personal-incomes-statistics https://pbe.co.uk/insights/giving-by-the-top-1-of-earners/ https://www.gov.uk/government/collections/income-tax-statistics-and-distributions https://www.gov.uk/government/collections/income-tax-receipts-statistics https://oai.ukdataservice.ac.uk:8443/oai/provider 8582 2025-12-23T06:27:45Z ddi:codebook:2_5