FOI REF: FOI/2023/4792
You asked
I would like to request information:
1: The total annual monetary value of tax raised from taxpayers (ie: from employees).
2: The total annual monetary value of tax raised from businesses (ie: from employers).
We said
Thank you for your request.
Unfortunately, we do not hold the data to specifically answer your questions.
Each month we publish a set of tables that present a detailed breakdown of public sector revenue.
Within this data set we identify taxes and social contributions along with other receipts such as interest but these data aren't split by payee.
While it is straightforward to break down some of the direct taxes such as 'corporation tax' as being paid by employers and 'income tax' being paid by employees, it becomes more difficult to attribute the source of many of the indirect taxes such as 'alcohol and tobacco duties' and of course 'VAT' which although levied on businesses are (at least in part) passed on to consumers.
From a national accounts perspective, to compile the sector accounts each tax is assigned both receiving and a paying sub-sector(s). However, that information is not aggregated in a way that would enable us to provide the requested breakdown.
The publication, Tax statistics: an overview, also available on the House of Commons Library, may be of use for your query.
His Majesty's Revenue and Customs (HMRC) may be better placed to assist with this request. They can be contacted via the following email address: foi.request@hmrc.gov.uk.