Download HMRC stamp duty receipts

Downloads and tidies the HMRC Annual Stamp Tax Statistics, covering Stamp Duty Land Tax (SDLT), Stamp Duty Reserve Tax (SDRT) on shares, and other stamp duties. Annual data from 2003-04 to the most recent financial year, published each December.

Usage

hmrc_stamp_duty(type = NULL, cache = TRUE)

Source

https://www.gov.uk/government/statistics/uk-stamp-tax-statistics

Arguments

type

Character vector or NULL (default = all types). Valid values: "sdlt_property", "sdlt_leases", "sdlt_total", "sdrt", "stamp_duty", "shares_total", "total".

cache

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

Value

An hmrc_tbl with columns tax_year, type, description, receipts_gbp_m (rounded to nearest GBP 5m by HMRC).

Details

sdlt_total is SDLT on all property; shares_total is Stamp Duty Reserve Tax plus Stamp Duty on share documents; total is all stamp taxes. Land transaction taxes were devolved to Scotland (LBTT) in April 2015 and Wales (LTT) in April 2018, so SDLT after those dates covers England and Northern Ireland only.

See also

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

Examples

# \donttest{
op <- options(hmrc.cache_dir = file.path(tempdir(), "hmrc"))
try({
  sd <- hmrc_stamp_duty(type = c("sdlt_total", "total"))
  tail(sd)
})
#> ℹ Resolving download URL from GOV.UK Content API
#> ✔ Resolving download URL from GOV.UK Content API [371ms]
#> 
#> ℹ Downloading data file
#> ✔ Downloading data file [531ms]
#> 
#> ℹ Parsing data
#> ✔ Parsing data [170ms]
#> 
#> # UK Stamp Tax statistics
#> # Source: https://www.gov.uk/government/statistics/uk-stamp-tax-statistics
#> # Fetched 2026-09-13 19:24:25 UTC | Vintage: latest | Cells: cash | Freq: annual | 6 rows x 4 cols
#> 
#>    tax_year  type       description receipts_gbp_m
#> 39  2019-20 total Total stamp taxes          15220
#> 40  2020-21 total Total stamp taxes          12345
#> 41  2021-22 total Total stamp taxes          18465
#> 42  2022-23 total Total stamp taxes          19130
#> 43  2023-24 total Total stamp taxes          14815
#> 44  2024-25 total Total stamp taxes          18205
options(op)
# }