Guidance

PAYE Panel Dataset

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

PAYE Panel Dataset

NPS (National Insurance & PAYE system) Extract (2008/09 to 2011/12): 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.

The PAYE panel dataset contains limited variables from the P14 form. See the P14 and P60 forms for the 2012/13 tax year (PDF 61K)

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.
Published 14 November 2014