# HM Revenue & Customs (HMRC) data

>Last modified: 09 Jul 2025
<div style="background-color: rgba(0, 178, 169, 0.3); padding: 5px; border-radius: 5px;"><strong>UK LLC has approval from His Majesty's Revenue & Customs (HMRC) to flow de-identified data into the UK LLC Trusted Research Environment (TRE).</strong></div>
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Below is the list of **datasets** that will be brought into the UK LLC TRE. The datasets contain information about employment, earnings, tax, pensions and tax linked benefits. We will update this page with more information as it becomes available.

> UK LLC is in discussions with the Office for National Statistics (ONS) to understand how the datasets will be provisioned to researchers. Researchers may be required to specify the data they would like access to at the variable level, rather than be permitted access to the full datasets.

|**Dataset**|**Data owner**|**Link**|
|---|:---:|:---:|
|**Pay As You Earn Real Time Information (PAYE RTI)**|HMRC|<strong><a href="https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/earningsandworkinghours/bulletins/earningsandemploymentfrompayasyouearnrealtimeinformationuk/latest" target="_blank" rel="noopener noreferrer">Further information</a></strong>|
|**Self-Assessment (SA)**|HMRC|<strong><a href="https://www.gov.uk/guidance/self-assessment-datasets" target="_blank" rel="noopener noreferrer">Further information</a></strong>|


## Additional information
* Data items relating to employment payments; workplace pensions; employment cessation payments; nature and source of income; pensions; share schemes
* Start/end date of employment spells and the timing of payments within each spell
* Employer information, including Standard Industrial Classification (SIC) and Standard Occupational Classification (SOC) codes; hours worked; turnover
* Tax, including tax payable, tax relief, allowances and student loans
* Tax linked benefits, for example child tax credit and working tax credit
* Some benefits are combined HMRC/DWP, for example, child tax credit and working tax credit - the combination of datasets will become clearer once UK LLC receives the datasets.