Guidance

HMRC Datalab datasets: PAYE Panel

Details of datasets held in the HMRC Datalab relating to PAYE.

Details of variables for a sample of individuals held by HMRC in the Computerisation of PAYE and National Insurance and PAYE Service systems.

PAYE Panel Dataset

NPS (National Insurance & PAYE system) Extract (2008/09 to 2011/14): Annual 10% snapshot extract of individuals on the PAYE system.

COP (Computerisation of PAYE) Extract (2000/01 to 2007/08): Annual 10% (5% for 2000/01) snapshot extract of individuals on the PAYE system.

Variable name Description
TAX YEAR The Income Tax Year to which the Pay information relates
SA_CASE_IND SA case; 1=yes 0=no. Derived variable to indicate whether the individual in the PAYE system is also in Self Assessment.
P14_TAX Amount of “Tax deducted in this Employment” summed across all employments. As reported on the P14 form.
P60_TAX Amount of “Tax deducted in this Employment” summed across all employments. As reported on the P60 form. Use P14_TAX if present else use P60_TAX.
PAY Amount of “Pay in this employment” summed across all employments. As reported on the P14 or P60 forms. Uses P14 value if present else the P60 value.
IDBR_SIC2003_IND Standard Industrial Classification (2003) is based on the Inter-Departmental Business Register (IDBR). It is matched by the main employment’s PAYE reference. Derived variable.
IDBR_SIC2007_IND Standard Industrial Classification (2007) is based on the Inter-Departmental Business Register (IDBR). It is matched by the main employment’s PAYE reference. Derived variable.
UTR_ANON Anonymised Unique Taxpayer Reference number.
GENDER Taxpayer’s gender.
REGION Region associated with residential postcode. Note that Government Office Regions (GORs) were replaced by Regions with effect from April 2011. Region is derived from postcode using the National Statistics Postcode Lookup table provided by Office for National Statistics. Derived variable.
AGE Age of individual as at end of tax year. Derived variable.
NINO_ANON Anonymised NINO.

The HMRC Datalab

The HMRC Datalab allows approved researchers to access de-identified HMRC data in a government accredited secure environment.

Read more about the HMRC Datalab.

Published 14 November 2014
Last updated 5 June 2018 + show all updates
  1. Updated years of data availability.
  2. First published.