This publication presents monthly estimates of the number of residential and non-residential property transactions in the UK and its constituent countries.

The figures are based on HMRC’s Stamp Duty Land Tax (SDLT) database, which records the information submitted by property purchasers on the Land Transaction Return (SDLT1). Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty Land Tax (SDLT) in Scotland from 1 April 2015, and this data is provided to us by Revenue Scotland.

The notice explains more about this legal obligation and the type of information HMRC require from you.

If you receive a notice under schedule 23 of the Finance Act 2011 you are legally obliged to make a return to HM Revenue and Customs of the information specified in the notice by the date given.

If you have received a notice under schedule 23 of the Finance Act 2011, you are legally obliged to make a return to HM Revenue and Customs (HMRC) of the information specified in the notice by the date given.

If you have received a notice under Schedule 23 of the Finance Act 2011, you are legally obliged to make a return to HM Revenue and Customs (HMRC) of the information specified in the notice by the date given.

There are a wide range of benefits in kind received by employees, most of which are taxable, though there are some statutory exemptions.

Note: this set of tables was previously entitled ‘Expenses and Benefits’. The change of name reflects changes which reduce the number of expense types reported in the tables.

Previous years

The time series of taxable benefits in the latest publication (table “Time series of recipients and amounts of taxable benefits”) contains revisions to past data. However, previous editions of these published statistics can be found on the National Archives website and these have not been updated. If you require updated tables from previous editions, please contact the relevant statistician whose details are provided within the publication.

Release schedule and future developments

The next release for these tables is due to be published in June 2018 covering years until 2016 to 2017.

From April 2016 the requirement to report benefits in kind on the P11D form has been removed for those employers who deduct the tax due on those benefits in kind directly from payroll. Employers who payroll company cars will have to report details as part of their regular Pay As You Earn (PAYE) returns on Real Time Information (RTI) with effect from April 2018. For figures in next year’s publication which relate to tax year 2016 to 2017 we plan to produce estimates to replace the reduction in available data resulting from these changes. We may need to review the extent and scope of the breakdowns provided in this series in future releases.

User engagement

HMRC is committed to providing impartial quality statistics that meet user needs. HMRC encourages users to engage with them so they can improve the official statistics and identify gaps in the statistics that are produced. If you would like to provide feedback on these statistics please contact the relevant statistician whose details are provided in the publication.

The personal incomes statistics release and national statistics tables 3.1 to 3.15a are derived from the annual Survey of Personal Incomes (SPI).

More information about the survey can be found in the statistical release.

Income Tax liabilities and receipts

HMRC also produce statistics on both Income Tax liabilities and receipts. If you require statistics about how much tax is actually paid and collected by HMRC in any given year, or information on how tax is collected, then you should look at statistics on Income Tax receipts.

If you require detailed breakdowns of income taxpayer numbers and the distribution of tax liabilities across taxpayers and tax bands, then you should look at statistics on tax liabilities.

Publication and revision strategy

These statistics are published annually, usually in December/January. Release dates will be announced on the UK Statistics Hub and the HMRC national statistics release schedule. Any delays to the publication date will be announced on the HMRC national statistics website.

User engagement

HMRC is committed to providing impartial quality statistics that meet user needs. HMRC encourages users to engage with them so they can improve the official statistics and identify gaps in the statistics that are produced. If you would like to provide feedback on these statistics, please contact the relevant statistician whose details are provided below.

Survey of personal income bulletins

You can find survey of personal income bulletins on the National Archives website.

Personal income by tax year

Individual tables of personal income by tax year are located here.

Contact details

Jeremy Reuben and Claire Price

Email: spi.enquiries@hmrc.gsi.gov.uk

To claim a tax refund on a small pension lump sum you’ve had you can:

• use the online service (sign-in or set up a Government Gateway account)
• fill in a form on-screen, print and post it to HM Revenue and Customs
• print off and fill in a form by hand

From 16 September 2016 individuals in receipt of serious ill health lump sums should use form P53Z to reclaim, in year, any overpaid tax on these lump sums.

If you’re reclaiming tax because you’ve flexibly accessed your pension pot use P53Z. This only applies if you’ve emptied your pension pot.

If you’ve only used part of your pension pot, or if you’re not working or receiving benefits, you’ll need to use form P55 or form P50Z.

Use this form to claim back any tax we owe you on a small pension lump sum where you’ve had either a:

• trivial commutation of a pension fund (from April 2015 this only applies to small Defined Benefit schemes such as Final Salary or Career Average)
• small pension taken as a lump sum

Don’t use this form if you have a Pension Flexibility payment and would like to claim a refund of overpaid tax.

So that we can make sure we repay the right amount of tax to you, please fill in this form with details of any other income that you expect to get during the tax year. If you don’t know the final figures, enter the most accurate estimates you can. Please use whole numbers, rounded down to the nearest pound. We’ll make checks at the end of the tax year and contact you if the amount is different. We recommend that you keep this paperwork until these checks are done.

Get the right software

This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.

Related forms and guidance

Flexibly accessed pension payment: repayment claim (P55)
Use form P55 to reclaim an overpayment of tax when you have flexibly accessed your pension pot, but not emptied it.

Claim for repayment of tax when you have stopped working: flexibly accessed pension (P50Z)
Use form P50Z if you don’t receive employment income, Job Seeker’s Allowance, taxable Incapacity Benefit, Employment and Support Allowance or Carer’s Allowance.

See the interactive chart

See workforce management information for HMRC and the VOA

Benefit categories include car, car fuel, private medical and dental, beneficial loans, mileage allowance, van, van fuel, and services provided.