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Changelog

Source: NEWS.md

hmrc 0.4.0

New data fetchers (Phase 2 of the v1.0.0 roadmap, partial)

  • hmrc_capital_gains() — Table 1 of the Capital Gains Tax statistics: estimated number of CGT taxpayers, gains, and tax liabilities by year of disposal, in tidy long format (tax_year, measure, value). Series begins 1987-88; published annually each summer.
  • hmrc_inheritance_tax() — Table 12.1a of the Inheritance Tax Liabilities Statistics: numbers of estates, tax due, average tax, and average effective tax rate by net-estate band, for the latest year of death. Annual cross-section (~3-year publication lag).
  • hmrc_patent_box() — Table 1 of the Patent Box reliefs statistics: annual companies electing into the regime and total relief claimed. Series begins 2013-14; published annually in September.
  • hmrc_creative_industries() — Table 1 of the Creative Industries statistics for all eight sector reliefs (Film, High-end TV, Animation, Children’s TV, Video Games, Theatre, Orchestra, Museums and Galleries). Annual time series back to the relief introduction date for each sector.

The catalogue (catalogue data, hmrc_search(), hmrc_publications()) now reflects 14 implemented datasets (out of 23 known publications).

Architecture refresh (Phase 1 of the v1.0.0 roadmap)

This release brings the package up to feature parity with sibling Coverdale packages (boe, fred, ons, obr) on infrastructure: a provenance-aware S3 class, a searchable dataset catalogue, and cache inspection.

New: hmrc_tbl S3 class with provenance metadata

  • All hmrc_* data fetchers now return an hmrc_tbl (a subclass of data.frame) with a "hmrc_meta" attribute containing the source URL, attachment URL, fetch time, vintage, cell methods (cash / accruals / liabilities / counts), frequency, and package version.
  • New generic print.hmrc_tbl() shows a 2-line provenance header followed by the data, e.g. Source:, Fetched: ... | Vintage: latest | Cells: cash | Freq: monthly | 1,234 rows x 4 cols.
  • New helper hmrc_meta() extracts the metadata list for citation, audit trails, and reproducibility.
  • as.data.frame() strips the class and metadata cleanly for downstream tidyverse use; subsetting via [ preserves the class and provenance.

New: dataset catalogue and discovery

  • New exported data frame catalogue describes every HMRC dataset known to the package, including those on the development roadmap (where function_name is NA).
  • New hmrc_search(query, implemented, frequency) for fuzzy keyword search across publication name, description, tags, and dataset identifier.
  • New hmrc_publications(status) returns a tidy index of implemented versus planned publications.

New: cache inspection

  • New hmrc_cache_info() returns a tidy table of cached files with size, modified time, and age in days. The cache directory is attached as the "cache_dir" attribute.

Renamed: get_* -> hmrc_*

All exported data functions adopt the hmrc_* prefix to match sibling packages and improve discoverability:

Before After
get_tax_receipts() hmrc_tax_receipts()
get_vat() hmrc_vat()
get_fuel_duties() hmrc_fuel_duties()
get_tobacco_duties() hmrc_tobacco_duties()
get_corporation_tax() hmrc_corporation_tax()
get_stamp_duty() hmrc_stamp_duty()
get_property_transactions() hmrc_property_transactions()
get_income_tax_stats() hmrc_income_tax_stats()
get_rd_credits() hmrc_rd_credits()
get_tax_gap() hmrc_tax_gap()
list_tax_heads() hmrc_list_tax_heads()
clear_cache() hmrc_clear_cache()

The old get_* and clear_cache() / list_tax_heads() names continue to work but emit a one-time-per-session deprecation warning via lifecycle::deprecate_warn(). They will be removed in v0.6.0.

Citation infrastructure

  • New inst/CITATION so citation("hmrc") returns a structured citation.
  • New CITATION.cff at the repo root for the GitHub citation widget and Zenodo DOI deposit.

Internals

  • resolve_govuk_url() is now a thin wrapper around new resolve_govuk_attachment(), which returns both the publication page URL and the attachment URL plus public-update timestamp. This enables every hmrc_* function to record a stable source URL on every result.
  • New Imports: lifecycle (for deprecation warnings), utils.

hmrc 0.3.3

  • get_corporation_tax() now dynamically detects the latest publication year instead of using a hardcoded slug. This prevents the function from breaking when HMRC publishes a new annual edition.

hmrc 0.3.2

CRAN release: 2026-03-17

  • Removed non-existent pkgdown URL from DESCRIPTION.

hmrc 0.3.1

  • Examples now cache to tempdir() instead of the user’s home directory, fixing CRAN policy compliance for \donttest examples.
  • Cache directory is now configurable via options(hmrc.cache_dir = ...).

hmrc 0.3.0

CRAN release: 2026-03-12

  • Added get_income_tax_stats(): annual Income Tax liabilities by income range, including taxpayer counts, total income, tax liabilities, and average tax rates (Table 2.5).

hmrc 0.2.0

  • Added get_vat(): monthly VAT receipts by component (payments, repayments, import VAT, home VAT) from April 1973.
  • Added get_fuel_duties(): monthly hydrocarbon oil duty receipts by fuel type (petrol, diesel, other) from January 1990.
  • Added get_tobacco_duties(): monthly tobacco duty receipts by product (cigarettes, cigars, hand-rolling, other) from January 1991.
  • Added get_corporation_tax(): annual Corporation Tax receipts by levy type (onshore, offshore, Bank Levy, Bank Surcharge, RPDT, EPL, EGL) from 2019-20.
  • Added get_stamp_duty(): annual stamp duty receipts by type (SDLT, SDRT, stamp duty on documents) from 2003-04.
  • Added get_rd_credits(): annual R&D tax credit claims and cost by scheme (SME R&D Relief and RDEC) from 2000-01.
  • Added get_tax_gap(): cross-sectional tax gap estimates by tax type, taxpayer group, and behaviour component for the most recent year.
  • Updated DESCRIPTION to reflect full package scope.
  • Updated vignette to cover all functions.

hmrc 0.1.0