Capital Gains Tax Statistical Release
Data Type:Administrative
This dataset contains administrative data on accruals of Capital Gains Tax and the amounts of Capital gains on which the tax is paid, by relevant tabulating quantities, for example, tax year, size of income and asset holding length. They also contain information on tax receipts, the cost of tax reliefs and ready reckoner estimates (includes, for example, the costs of making changes to reliefs and thresholds) which include some estimates for Capital Gains Tax.
Time
Dataset Quality
The majority of tables are taken from self assessment returns for which there are penalties for providing false information. The accuracy for sampled data questions can not be as assured. However, it has a large sample size of 10,000 and quality checks are in place. A detailed section on Data Quality is provided in accompanying reports.
While part of this data is administrative, drawn from Self Assessment data provided by taxpayers. An additional element of it is provided from an annual detailed stratified sample survey of c. 10000 carried out by KAI which uses information provided by those filing CGT pages but not captured in our SA extract. This should include all the relevant information on every transaction that has had an impact on a taxpayer's final capital gains tax liability, such as the acquisition and disposal date of each asset, the gain or loss arising from the disposal of each asset, the type of asset disposed of, and other details. The survey allows us to give the detailed estimates by length of ownership and asset type
Dataset Access and Use
Data tables are provided in PDF format for all years via the HMRC website or National Archive. It is not clear if the tables could be obtained in an alternative format.
Government attitudes to research use of their data appear favourable.
