Official Statistics

Quality report: PAYE and Corporate Tax receipts of the banking sector

The publication covers receipts by HMRC of PAYE, Corporation Tax, Bank Levy and Bank Payroll tax.



The data sources for the outputs are HMRC’s administrative systems BROCs (for PAYE), COTAX (for CT and Bank Levy) and SAFE (for Bank Payroll Tax). These systems are used to record cash receipts from taxpayers and to make assessments of tax liabilities. Complete datasets are used so there is no sampling error.