HMRC Datalab datasets: Self Assessment
Details of datasets held in the HMRC Datalab relating to Self Assessment.
These datasets contains select variables taken from various Self Assessment forms filed with HMRC, including information from self-employed, partnerships and short tax returns.
Self-employment returns
These forms should be completed by anybody who is self-employed. The use of the short or full return will depend on the complexity of tax affairs. If a self-employed individual has relatively simple tax affairs and an annual turnover below a certain threshold (for example, £73,000 in 2012/13) they can complete the short self-employment return.
| Variable name | Description |
|---|---|
| Identifier | Unique identifier for taxpayer |
| TCN_CODE | Trade classification number |
| FSE_NO | Identifies if the return was full or short (0 = short return, 1= full return) |
| BUS_SALE | Turnover |
| GOODS_T | Cost of goods bought for resale or goods used |
| SUBCON_T | Construction industry - payments to subcontractors |
| WAGES_T | Wages, salaries and other staff costs |
| MOTOR_T | Car, van and travel costs |
| PREM_T | Rent, rates, power and insurance costs |
| REPAIR_T | Repairs and renewals of property and equipment |
| ADMIN_T | Phone, fax, stationery and other office costs |
| ADVERT_T | Advertising and business entertainment costs |
| INTPMT_T | Interest on bank and other loans |
| FINANC_T | Bank, credit card and other financial charges |
| BDEBT_T | Irrecoverable debts written off |
| LEGAL_T | Accountancy, legal and other professional fees |
| DEPREC_T | Depreciation and loss/profit on sales of assets |
| OTHER_T | Other business expenses |
| TOTAL_T | Total expenses |
| WAGES_D | Disallowable expenses on wages, salaries and other staff costs |
Partnership returns
The partnership return is for anybody who, during the relevant year, was entitled to a share of profits, losses or income from a business that they carried on as part of a partnership.
| Variable name | Description |
|---|---|
| Identifier | Unique identifier for partnership |
| TCN_CODE | Trade classification number |
| TURN_AND | Turnover including other business receipts and goods etc taken for personal use |
| BUS_SALE | Sales/business income (turnover) |
| EMPLOYEE | Employee costs recorded under expenses |
| STATEMEN | Number of partners in the partnership for this accounting period |
The HMRC Datalab
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Read more about the HMRC Datalab.