HMRC Datalab datasets: VAT

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.

Variable name Description
id Company id
sic2007 Sector
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.

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