HMRC Datalab datasets: PAYE Panel

Question

Accepted Answer

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 to 2009 to 2011 to 2014): Annual 10% snapshot extract of individuals on the PAYE system.

COP (Computerisation of PAYE) Extract (2000/01 to 2007 to 2008): Annual 10% (5% for 2000 to 2001) 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 allows approved researchers to access de-identified HMRC data in a government-accredited secure environment.