Updated: Updated years of data availability.
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 31st 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 |
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Source: HMRC