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HMRC Datalab

Introduction
The HMRC Datalab allows access to anonymised HM Revenue & Customs (HMRC) data for approved academic researchers in a secure environment that is consistent with HMRC data security policy.  To become an ‘approved academic researcher’ in this instance requires the completion of a short HMRC training course once your application for research has been accepted by the HMRC.  Further details are provided below.

Academic researchers whose projects have been approved by HMRC and have completed the training will then be able to use the HMRC Datalab in London to access anonymised administrative and survey data that are relevant to the project.  To protect taxpayer confidentiality, there are restrictions on working practices within the Datalab. 

Available datasets
The HMRC Datalab currently holds the following datasets that can be used for academic research purposes:

  • Corporation Tax
  • VAT
  • Stamp Duty Land Tax
  • Trade Statistics
  • Tax Credits
  • Survey of Personal Incomes
  • HMRC Customer Survey

Further information on these datasets can be viewed from the HMRC Datalab website here. More datasets will be added to the Datalab over time.

HMRC Data Catalogue
As part of their Transparency Implementation Plan, the HMRC has also released a Data Catalogue to detail the different types of administrative data held that could be made available for research in the Datalab. Examples include:

  • Child Benefit
  • Trust Funds and Childcare data
  • Inheritance Tax
  • Tobacco duties
  • UK Border Agency and Overseas Trade

Matching other data sources
It maybe possible to match other external datasets to the datasets held in the HMRC datalab.  In some cases it may also be possible to use identifiers in the HMRC datasets for the matching process.  Each matching will be dealt with on a case by case basis and it is advisable to contact the Datalab team to discuss your request in more detail before making any application. 

Software in the HMRC Datalab
The following software is available in the Datalab:

  • STATA 10/11
  • SAS
  • Microsoft Excel
  • Microsoft Word

SPSS is expected to be available in the near future.

Data access
An academic researcher would first have to make an application to the HMRC Datalab by email to Hmrc.Datalab@hmrc.gsi.gov.uk. A group of researchers can apply for a project, but each one will have to sign a Research Agreement and all institutions will have to sign a copy of the Institution Agreement if the application is successful.

The following information must be supplied in an application:

  • Names and institution of each researcher – indicate who will be acting as the lead researcher
  • Which HMRC Dataset do you wish to use
  • Project title and research question
  • Project outline – include a detailed description about how you will answer the research question and indicate whether this project is part of a larger study
  • How this research will benefit HMRC
  • Explain how your research will benefit from the HMRC dataset and why other data sources would not be suitable
  • The intended outputs and publications from this project
  • The start date of the project
  • Your contact information – email is preferred

Note: Legal constraints require that all research done in the HMRC Datalab must demonstrate some benefit to HMRC. So it is important that this is stressed in an application.  HMRC has an obligation to support the tax policy partnership with HM Treasury.  Therefore common areas they would we are interested in include tax policy research and tax administration issues.  Further examples are available here.

The following criteria will be used by the HMRC to assess your application:

  • Contribution to HMRC and HM Treasury objectives
  • Long term HMRC and HM Treasury benefit
  • Research design and likely impact of the research
  • Feasibility of the research

HMRC are more likely to support projects that are relevant to contemporary research questions. All research must be independent and results intended for articles in peer reviewed publications.  If an application is successful then HMRC will contact the researcher explaining that the researcher must send signed copies of the Researcher and Institutional agreements to the HMRC Datalab team. Once HMRC confirm they are content with the contracts, researchers will need to undertake training to learn how the HMRC Datalab operates, and the process for getting their output checked and released.

Once the training course is completed it is valid for two years, unless HMRC change any content.  Researchers can then organise a time to carry out their project in the HRMC Datalab.

Contact information
The HMRC Datalab can be contacted online by visiting http://www.hmrc.gov.uk/datalab/email.htm.  The location of the Datalab is Bush House (south side), Aldwych, Strand, London, WC2B 4RD.

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