Details of datasets held in the HMRC Datalab relating to VAT Returns from 2003 to 2017.
Annual and monthly extracts providing company level information on VAT Returns from 2003 to 2017.
VAT Returns panel dataset
The dataset provides company level information on VAT Returns from 2003 to 2017.
|dereg_ind||Whether trader was deregistered on 31 March 2009 ( 0 = not deregistered)|
|ec_ind||ec trader indicator: 0 = not, 1 = is, 2 = former|
|group_div_ind||whether a member of a VAT group (1 = yes, 0 = no)|
|pe_ind||Partial exemption (of input tax) indicator: values 0-2|
|repayment_ind||0 = payment trader; 1 = repayment trader|
|status||Values 1-7 indicating type of business (sole proprietor, partnership, etc)|
|frs_ind||Traders’ FRS status. Indicates the status of a trader in relation to the flat rate scheme. Takes values from 0-6 in conjunction with FRS date. See separate table for definition.|
|Stagger||Period that traders are required to submit returns values: 0 = monthly, 1-3 = quarterly, 4 = annual.|
|edd||Effective date of deregistration|
|edr||Effective date of registration. Taken from crip.|
|sum_output_tax||Value of output tax|
|sum_input_tax||Value of input tax|
|sum_total_outputs||Total value of outputs (excluding tax)|
|sum_total_inputs||Total value of inputs|
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.