This guidance provides an introduction for UK businesses to the eXtensible Business Reporting Language (XBRL) data format and Inline XBRL (iXBRL), the standard form of presentation of business reports tagged in XBRL.

These statistics form part of a series on capital gains tax.

These statistics form part of a series on capital gains tax.

These statistics form part of a series on capital gains tax.

These statistics are part of a collection of statistics relating to tax relief statistics.

This table lists reliefs for which there is insufficient data available on which to base any reasonable estimate. In some cases, the costs of reliefs cannot be reliably estimated because there is insufficient available information and the cost of collecting the necessary data or the burden imposed on taxpayers would be disproportionate.

Only estimates of tax reliefs costing less than £50 million in both years are included in this publication. Reliefs with higher costs, where they can be estimated, are given in the table Estimated costs of the principal tax reliefs.

These figures fall outside the scope of National Statistics.

This table is a ‘ready reckoner’ showing estimates of the effects of various illustrative tax changes on tax receipts in 2018 to 2019 through to 2020 to 2021. Estimates are measured from the relevant standard indexed base, meaning they show the impacts of the various illustrative changes on top of what is already assumed in the indexed baseline (generally revalorisation plus any announced pre-commitments).

HM Revenue and Customs (HMRC) maintains a record of all of those who have pre-release access to National Statistics. The persons listed are given pre-release access for the periods shown to enable the preparation of a ministerial briefing.

The published bulletin and table includes historical receipts on a monthly and annual basis for all HMRC taxes, as well as tax credit and child benefit payments. The bulletin also includes analysis and commentary on year-to-date receipts.

They are published on the 15th working day every month at 9:30am. However, if the 15th working days falls on a Monday, they are then published on the 16th working day. Any delays to pre-announced publication dates are published on our announcement page.

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.