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Summary of HM Revenue and Customs' tax receipts, National Insurance contributions (NICs), and expenditure for the UK.
Released 22 July 2025. Next release 21 August 2025. Headlines Gross HMRC…
Released 20 June 2025. Next release due Summer 2025. About this release…
Qualitative research report to evaluate the notification of uncertain tax treatment policy.
Report prepared by National Centre for Social Research on behalf of His…
An evaluation report summarising the evidence and conclusions of HMRC's evaluation of Uncertain Tax Treatment notification policy.
1. Executive Summary The Uncertain Tax Treatment policy requires larger…
HMRC commissioned research to understand the population of Company Owner Managers: those who are directors and shareholders of their company.
Research into the Research and Development (R&D) tax relief for small and medium-sized enterprises (SME), R&D expenditure credit (RDEC) and Patent Box.
Qualitative and quantitative research with small and medium-sized enterprises and tax agents to understand experiences of managing Corporation Tax.
Analyses of Corporation Tax receipts and liabilities.
Background information and quality report for statistics relating to the Research and Development Tax Credits.
These statistics provide information about Research and Development Tax Credits, their cost, and the nature of the companies claiming them.
Background information and quality report for statistics relating to the Patent Box relief.
Information on the number of companies claiming relief under the UK Patent Box and its associated cost to the Exchequer.
Statistics on PAYE Income Tax and National Insurance contributions, Bank Levy, Bank Surcharge, Corporation Tax and Bank Payroll Tax receipts from the banking sector.
A report helping users to understand the strengths and limitations of the published statistics.
Information on the creative industries’ tax reliefs for film, high-end television, animation, children’s television, video games, theatre, orchestra, and museums and galleries exhibitions.
Background information and quality report for statistics relating to the creative industries tax reliefs.
HM Revenue and Customs (HMRC) commissioned the research agencies IFF Research, Frontier Economics, and Ipsos to evaluate the Multiple Dwellings Relief (MDR).
Information on the creative industries’ tax reliefs for film, high-end television, animation, video games, children’s television, theatre, orchestra, and museums and galleries exhibitions, relating to the 2021 to 2022 financ…
Research paper exploring investment by private and publicly listed companies.
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