Personal Incomes Statistics 2022 to 2023: Summary Statistics
Published 12 March 2025
© Crown copyright 2025
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1. Introduction
About this publication
The Survey of Personal Incomes (SPI) is based on information held by HMRC on individuals who could be liable to UK Income Tax. It is carried out annually by HMRC and covers income assessable to tax for each tax year.
Most tables in this statistics release exclude individuals who are not taxpayers. This can occur for a number of reasons, for example if they have no Income Tax liability due to their deductions, reliefs and personal allowances exceeding their total income, or if their income is below the Personal Allowance. Figures cover the United Kingdom and tax year 2022 to 2023 unless stated otherwise.
The SPI is compiled to provide information to the public, Members of Parliament, other Government Departments, companies, and organisations. It is a quantified evidence base from which to cost proposed changes to tax rates, personal allowances and other tax reliefs for Treasury Ministers. It is used to inform policy decisions within HMRC, the Treasury and the Devolved Administrations, as well as for tax modelling and forecasting purposes. In addition, it is used to provide summary information for the National Accounts that are prepared by the Office for National Statistics.
Supporting documents to the SPI annual publication are:
- accompanying statistical tables in Tables 3.1 to 3.11, 3.16 and 3.17 and the geography Accredited Official Statistics tables 3.12 to 3.15a by tax year.
- supporting documentation on the methodology used to produce these statistics is available on our website for the tax year 2022 to 2023 Personal Incomes Statistics 2022 to 2023: Supporting Documentation
Throughout this summary, individual figures have been rounded independently to three significant figures. Therefore, the sum of component items may not necessarily add to the totals shown.
2. Taxpayer numbers
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there were 34.5 million taxpayers in the tax year 2022 to 2023, of those 19.1 million were male and 15.4 million female (Table 3.2 and Table 3.3)
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this represents an increase of 1.5 million taxpayers since the 2021 to 2022 tax year
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the number of male taxpayers increased by 3.1%, while the number of female taxpayers increased by 6.5% since the 2021 to 2022 tax year
3. Total income breakdown
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the total income before tax received by taxpayers in the tax year 2022 to 2023 was £1,390 billion (Table 3.3)
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this is 7.3% higher than the total income reported in the previous tax year
Figure 1: Amount of income in the tax year ending 2023 and percentage change since tax year ending 2022 (Table 3.5 and Table 3.6)
Bar chart showing Amount of income in the tax year ending 2023 and percentage change since tax year ending 2022
Table 1: Amount of income in the tax year ending 2023 and percentage change since tax year ending 2022 (Table 3.5 and Table 3.6)
| Type of income | Amount of income in billions | Percentage change since tax year ending 2022 |
|---|---|---|
| Self-employment | £107 | +0.2% |
| Employment | £997 | +8.6% |
| Pension | £182 | +6.8% |
| Property, interest, dividend and other | £107 | +3.8% |
Source: Survey of Personal Incomes for tax year 2022 to 2023, Table 3.5 and Table 3.6
Figure 2: Proportion of income by type
Pie chart showing the proportion of income by type of income
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there were increases in all types of income over the tax year 2022 to 2023, with increases of 0.2% for self-employment income, 8.6% for employment income, 6.8% for pension income and 3.8% for property, interest, dividend and other income (Table 3.5 and Table 3.6)
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employment income accounts for the largest proportion of total income at 71.6%
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pension income is 13.1% of total income
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property, interest, dividend and other income accounts for the smallest proportion of total income at 7.7% of total income
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self-employment income also shares the smallest proportion of total income at 7.7% of total income
4. Income Tax liabilities breakdown by tax rate
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Income Tax liabilities for tax year 2022 to 2023 were £245 billion (Table 3.4)
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total Income Tax liabilities increased by around £19.1 billion (8.5%) compared to the previous tax year
Figure 3: The breakdown of Income Tax by the number of taxpayers and estimated tax liability for each marginal rate of tax
Bar chart showing the breakdown of Income Tax by the number of taxpayers and estimated tax liability for each marginal rate of tax
Table 2: The breakdown of Income Tax by the number of taxpayers and estimated tax liability for each marginal rate of tax
| Tax rate | Number in millions | Percentage of taxpayers | Percentage of total tax |
|---|---|---|---|
| Additional rate | 0.6 million | 1.7% | 34% |
| Higher rate | 5.1 million | 14.8% | 34.7% |
| Basic rate | 28.2 million | 81.8% | 30.8% |
| Savers rate | 0.6 million | 1.8% | 0.4% |
Source: Survey of Personal Incomes for tax year 2022 to 2023, Table 3.4
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there were 0.6 million additional rate taxpayers who accounted for 1.7% of taxpayers and 34% of total tax
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there were 5.1 million higher rate taxpayers who accounted for 14.8% of taxpayers and 34.7% of total tax
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there were 28.2 million basic rate taxpayers who accounted for 81.8% of taxpayers and 30.8% of total tax
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there were 0.6 million savers rate taxpayers who accounted for 1.8% of taxpayers and 0.4% of total tax
5. Total income by region/country
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the region with the highest number of taxpayers was again the South East region with around 5.1 million (15%) of the total figure (Table 3.11)
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the smallest percentage change in the number of taxpayers across the UK was in Wales (3.2%), which saw an increase of 47,000 taxpayers (Table 3.11)
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the largest percentage change in the number of taxpayers across the UK was in London (6%) which saw an increase of 260,000 taxpayers (Table 3.11)
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the region with the highest amount of total income was London, which saw an increase of around £19 billion since the tax year ending 2022 and reached £270 billion, however its share of total income remains unchanged at 19% (Table 3.11)
Figure 4: Number of taxpayers and type of income by Region/Country
Bar chart showing Number of taxpayers and type of income by Region/Country
Source: Survey of Personal Incomes for tax year 2022 to 2023, Table 3.11
6. Contact Information
If you have any queries regarding this publication, please use the contact information below to get in touch.
Statistical contact: M Whent, spi.enquiries@hmrc.gov.uk
Media contact: HMRC Press Office, news.desk@hmrc.gov.uk
Website: Personal Income Statistics
Frequency: Published annually
Coverage: United Kingdom Theme: The Economy
Publication date: March 2025
Next publication date: February/ March 2026