Research and analysis

About the HMRC Datalab

Updated 16 March 2026

Introduction

The Datalab facility is part of HM Revenue and Customs (HMRC) support for the National Data Strategy, which aims to use data securely, to drive innovation and productivity across the UK, enhancing the delivery of public services to improve people’s lives.

The facility allows suitable applicants to suggest innovative and practical research projects to HMRC on a voluntary basis, which, if approved, aims to produce a high-quality final report for use by HMRC, the researcher community and the public.

Applicant institutions and their researchers use data within the HMRC Datalab to carry out analysis that that supports HMRC’s functions. All work must comply with HMRC’s requirements and be undertaken for the purposes of an HMRC function. Final research findings must be suitable for publication in a reputable outlet.

Datalab projects are not commissioned by HMRC.

Data protection policies and standards

The Datalab follows HMRC’s strict data protection policies. There are restrictions on working practices to safeguard taxpayer and other persons confidentiality. To become an ‘approved researcher’, institutions have to submit a proposal and complete a short training course.

The Datalab is governed by the Commissioners for Revenue and Customs Act (CRCA) 2005, which dictates who HMRC can allow to access their data and for what reasons.

Research proposals for the Datalab must be for the purposes of a function of HMRC under the CRCA 2005, and be compliant with other HMRC obligations.

HMRC’s functions include:

• the collection and management of all revenue, national insurance, and tax credit functions
• anything necessary, expedient, incidental or conducive to those functions (collectively described as ancillary functions) - ancillary functions include promoting publicity about the tax system, establishing advisory bodies, employment of its staff, entering into agreements and acquiring and disposing of property

See Confidentiality and Disclosure for the purposes of HMRC’s functions for further information.

Organisations that can apply to use the Datalab

Access to the Datalab is open to researchers from a UK government department, UK regulatory public body or UK academic institution.

HMRC also considers applications from UK not for profit organisations, such as independent and impartial research bodies. We also accept applications from commercial research groups, but only when commissioned by a government department.

International researchers may be accepted on a case-by-case basis, but will generally need to be suitably contracted and insured by, employed by, or studying at one of the above organisations.

Applying to use the HMRC Datalab

To apply to use the HMRC Datalab:

1. Download and complete the Datalab project proposal form.

2. Email the form to HMRC Datalab.

It’s important that your proposal shows how your research will be:

• for the purposes of a function of HMRC
• improved using HMRC data rather than other available sources

The Datalab Team will then advise you on your project, and may request more detailed information.

Acceptance criteria

Proposals are evaluated against these criteria:

• contribution to the purposes of a function of HMRC
• research design and likely impact of the research
• feasibility of the research
• whether the data requested can be used for the proposed research questions and design
• the availability and quality of the requested data
• the sensitivity of the requested data and whether less sensitive alternatives are available
• whether the data requested is possible to provide within reasonable timeframes
• availability of HMRC resources required to support the request

All research in the HMRC Datalab must be independent and compliant with any relevant codes of practice, with the results intended for publication or for use by other government departments.

Please read through the HMRC Areas of Research Interest (ARI), which was published in November 2024, before submitting your proposal. ARI publications from across government are indexed and searchable via the ARI database. To note - although a topic may be contained within the ARI, it does not ensure that the proposal topic contributes to the purposes of a function of HMRC.

It may also be useful to see this list of approved research proposals to help you with your submission, but please note that topics of interest and permissions with other parties can vary over time.

Application submission deadlines

Applications are usually assessed several times a year.

Closing date for proposal submissions: please contact HMRC Datalab to discuss

Please note that future dates may be subject to change and amendments will be published on this page, so please check regularly if you are planning on submitting a proposal to be considered.

Data availability

HMRC Datalab holds HMRC administrative data across a range of tax regimes. Please note that due to retention policies in place, some historic data may no longer be available.

It is also important to note that certain datasets have a wait of up to 3 years before they are available to researchers. We encourage applicants to check if the years of data you need are available before submitting a formal proposal.

Please email the Datalab inbox if you have any specific questions about data availability.

Using and matching your own data

You will need to describe the data you would like to bring and the HMRC Datalab Team will consider each dataset on a case by case basis. Any permission to use external data from the original data owners will be required and HMRC Datalab will not be responsible for getting this.

Key identifiers will need to be removed from HMRC Datalab datasets as part of the pseudonymised process so any matching will have to be undertaken by HMRC.

Software available in HMRC Datalab

Researchers have the option to use standard pieces of software in HMRC Datalab including R/R Studio, SAS and the document preparation system, LaTeX. Researchers may be able to request specific software if they require this. The HMRC Datalab team will look into each request to see if this can be made available.

Contact the HMRC Datalab

If you have any questions about the Datalab please contact us.