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 (rolling window, currently April 2017 onwards)

• hmrc_property_transactions(): monthly property transactions (April 2005 onwards)

• hmrc_income_tax_stats(): Income Tax liabilities by income range, outturn and projections

• hmrc_tax_gap(): tax gap estimates by tax and taxpayer group (2005-06 onwards)

• hmrc_stamp_duty(): annual stamp duty receipts (SDLT, SDRT, 2003-04 onwards)

• hmrc_vat(): monthly VAT receipts breakdown (April 1973 onwards)

• hmrc_rd_credits(): annual R&D tax credit statistics (2000-01 onwards)

• hmrc_fuel_duties(): monthly fuel duty receipts (January 1990 onwards)

• hmrc_tobacco_duties(): monthly tobacco duty receipts (January 1991 onwards)

• hmrc_corporation_tax(): annual Corporation Tax receipts by type

• hmrc_capital_gains(): annual CGT taxpayers, gains, liabilities (1987-88 onwards)

• 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, High-end TV, Games, Theatre and other reliefs

Discovery and infrastructure

• hmrc_search(): keyword search of the dataset catalogue

• hmrc_publications(): index of implemented and 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.

See also

Useful links:

• https://charlescoverdale.github.io/hmrc/

• https://github.com/charlescoverdale/hmrc

• Report bugs at https://github.com/charlescoverdale/hmrc/issues

Author

Maintainer: Charles Coverdale charlesfcoverdale@gmail.com