hmrc: Download and Tidy HMRC Statistical Data

Provides functions to download, parse, and tidy statistical data published by HM Revenue and Customs (HMRC) on GOV.UK. Returns annotated hmrc_tbl data frames with provenance metadata (source URL, fetch time, vintage, cell methods) for reproducible fiscal research. File URLs are resolved at runtime via the GOV.UK Content API, so data is always current.

Data fetchers

hmrc_tax_receipts() — monthly tax receipts and NICs (April 2008+)
hmrc_property_transactions() — monthly property transactions (April 2005+)
hmrc_income_tax_stats() — annual Income Tax liabilities by income range
hmrc_tax_gap() — annual tax gap estimates by tax type
hmrc_stamp_duty() — annual stamp duty receipts (SDLT, SDRT)
hmrc_vat() — monthly VAT receipts breakdown (April 1973+)
hmrc_rd_credits() — annual R&D tax credit statistics (2000-01+)
hmrc_fuel_duties() — monthly fuel duty receipts (January 1990+)
hmrc_tobacco_duties() — monthly tobacco duty receipts (January 1991+)
hmrc_corporation_tax() — annual Corporation Tax receipts by type
hmrc_capital_gains() — annual CGT taxpayers, gains, liabilities (1987-88+)
hmrc_inheritance_tax() — IHT estates and liabilities by net-estate band
hmrc_patent_box() — annual Patent Box election counts and relief
hmrc_creative_industries() — annual Film/HETV/Games/Theatre/etc reliefs

Discovery and infrastructure

hmrc_search() — keyword search of the dataset catalogue
hmrc_publications() — index of implemented + planned publications
hmrc_list_tax_heads() — lookup table of tax-receipts identifiers
hmrc_cache_info() — inspect locally cached files
hmrc_clear_cache() — manage locally cached files
hmrc_meta() — extract provenance metadata from any hmrc_tbl result

Citation

Run citation("hmrc") for the structured citation, or see the CITATION.cff file at the package root for the GitHub citation widget.

Data source

All data is published by HMRC on GOV.UK under the Open Government Licence. See https://www.gov.uk/government/organisations/hm-revenue-customs/about/statistics.

Author

Maintainer: Charles Coverdale charlesfcoverdale@gmail.com