Download HMRC Income Tax liabilities by income range

Downloads and tidies HMRC Table 2.5, which reports the number of Income Tax payers and their liabilities grouped by total income range, for each available tax year. Numbers of taxpayers are in thousands; amounts are in millions of pounds unless otherwise noted. Published annually in May/June.

Usage

hmrc_income_tax_stats(tax_year = NULL, cache = TRUE)

Source

https://www.gov.uk/government/statistics/income-tax-liabilities-by-income-range

Arguments

tax_year

Character vector or NULL (default = all years). Filter to specific tax years, e.g. "2023-24".

cache

Logical. Use cached file if available (default TRUE).

Value

An hmrc_tbl with columns tax_year, income_range, income_lower_gbp, taxpayers_thousands, total_income_gbp_m, tax_liability_gbp_m, average_rate_pct (in per cent), average_tax_gbp, and estimate ("outturn" or "projection").

Details

The earliest tax year is outturn from the Survey of Personal Incomes; later years are HMRC projections from that survey. The estimate column marks which is which. Values suppressed for small sample sizes are returned as NA.

See also

Other data fetchers: hmrc_capital_gains(), hmrc_corporation_tax(), hmrc_creative_industries(), hmrc_fuel_duties(), hmrc_inheritance_tax(), hmrc_patent_box(), hmrc_property_transactions(), hmrc_rd_credits(), hmrc_stamp_duty(), hmrc_tax_gap(), hmrc_tax_receipts(), hmrc_tobacco_duties(), hmrc_vat()

Examples

# \donttest{
op <- options(hmrc.cache_dir = file.path(tempdir(), "hmrc"))
try({
  it <- hmrc_income_tax_stats()
  it[it$income_range == "All Ranges", ]
})
#> ℹ Resolving download URL from GOV.UK Content API
#> ✔ Resolving download URL from GOV.UK Content API [120ms]
#> 
#> ℹ Downloading data file
#> ✔ Downloading data file [543ms]
#> 
#> ℹ Parsing data
#> ✔ Parsing data [53ms]
#> 
#> # Income Tax liabilities by income range (Table 2.5)
#> # Source: https://www.gov.uk/government/statistics/income-tax-liabilities-by-income-range
#> # Fetched 2026-09-13 19:24:19 UTC | Vintage: latest | Cells: liabilities | Freq: annual | 4 rows x 9 cols
#> 
#>    tax_year income_range income_lower_gbp taxpayers_thousands
#> 12  2023-24   All Ranges               NA               36700
#> 24  2024-25   All Ranges               NA               38600
#> 36  2025-26   All Ranges               NA               39800
#> 48  2026-27   All Ranges               NA               40800
#>    total_income_gbp_m tax_liability_gbp_m average_rate_pct average_tax_gbp
#> 12            1530000              274000             17.9            7470
#> 24            1660000              304000             18.3            7870
#> 36            1760000              329000             18.7            8260
#> 48            1830000              347000             19.0            8510
#>      estimate
#> 12    outturn
#> 24 projection
#> 36 projection
#> 48 projection
options(op)
# }