hmrc_capital_gains() — Table 1 of the Capital Gains Tax
statistics: estimated number of CGT taxpayers, gains, and tax
liabilities by year of disposal, in tidy long format
(tax_year, measure, value).
Series begins 1987-88; published annually each summer.hmrc_inheritance_tax() — Table 12.1a of the Inheritance
Tax Liabilities Statistics: numbers of estates, tax due, average tax,
and average effective tax rate by net-estate band, for the latest year
of death. Annual cross-section (~3-year publication lag).hmrc_patent_box() — Table 1 of the Patent Box reliefs
statistics: annual companies electing into the regime and total relief
claimed. Series begins 2013-14; published annually in September.hmrc_creative_industries() — Table 1 of the Creative
Industries statistics for all eight sector reliefs (Film, High-end TV,
Animation, Children’s TV, Video Games, Theatre, Orchestra, Museums and
Galleries). Annual time series back to the relief introduction date for
each sector.The catalogue (catalogue data,
hmrc_search(), hmrc_publications()) now
reflects 14 implemented datasets (out of 23 known publications).
This release brings the package up to feature parity with sibling
Coverdale packages (boe, fred,
ons, obr) on infrastructure: a
provenance-aware S3 class, a searchable dataset catalogue, and cache
inspection.
hmrc_tbl S3 class with provenance metadatahmrc_* data fetchers now return an
hmrc_tbl (a subclass of data.frame) with a
"hmrc_meta" attribute containing the source URL, attachment
URL, fetch time, vintage, cell methods (cash / accruals / liabilities /
counts), frequency, and package version.print.hmrc_tbl() shows a 2-line provenance
header followed by the data, e.g. Source:,
Fetched: ... | Vintage: latest | Cells: cash | Freq: monthly | 1,234 rows x 4 cols.hmrc_meta() extracts the metadata list for
citation, audit trails, and reproducibility.as.data.frame() strips the class and metadata cleanly
for downstream tidyverse use; subsetting via [ preserves
the class and provenance.catalogue describes every HMRC
dataset known to the package, including those on the development roadmap
(where function_name is NA).hmrc_search(query, implemented, frequency) for
fuzzy keyword search across publication name, description, tags, and
dataset identifier.hmrc_publications(status) returns a tidy index of
implemented versus planned publications.hmrc_cache_info() returns a tidy table of cached
files with size, modified time, and age in days. The cache directory is
attached as the "cache_dir" attribute.get_* ->
hmrc_*All exported data functions adopt the hmrc_* prefix to
match sibling packages and improve discoverability:
| Before | After |
|---|---|
get_tax_receipts() |
hmrc_tax_receipts() |
get_vat() |
hmrc_vat() |
get_fuel_duties() |
hmrc_fuel_duties() |
get_tobacco_duties() |
hmrc_tobacco_duties() |
get_corporation_tax() |
hmrc_corporation_tax() |
get_stamp_duty() |
hmrc_stamp_duty() |
get_property_transactions() |
hmrc_property_transactions() |
get_income_tax_stats() |
hmrc_income_tax_stats() |
get_rd_credits() |
hmrc_rd_credits() |
get_tax_gap() |
hmrc_tax_gap() |
list_tax_heads() |
hmrc_list_tax_heads() |
clear_cache() |
hmrc_clear_cache() |
The old get_* and clear_cache() /
list_tax_heads() names continue to work but emit a
one-time-per-session deprecation warning via
lifecycle::deprecate_warn(). They will be removed in
v0.6.0.
inst/CITATION so citation("hmrc")
returns a structured citation.CITATION.cff at the repo root for the GitHub
citation widget and Zenodo DOI deposit.resolve_govuk_url() is now a thin wrapper around new
resolve_govuk_attachment(), which returns both the
publication page URL and the attachment URL plus public-update
timestamp. This enables every hmrc_* function to record a
stable source URL on every result.Imports: lifecycle (for deprecation
warnings), utils.get_corporation_tax() now dynamically detects the
latest publication year instead of using a hardcoded slug. This prevents
the function from breaking when HMRC publishes a new annual
edition.tempdir() instead of the user’s
home directory, fixing CRAN policy compliance for \donttest
examples.options(hmrc.cache_dir = ...).get_income_tax_stats(): annual Income Tax
liabilities by income range, including taxpayer counts, total income,
tax liabilities, and average tax rates (Table 2.5).get_vat(): monthly VAT receipts by component
(payments, repayments, import VAT, home VAT) from April 1973.get_fuel_duties(): monthly hydrocarbon oil duty
receipts by fuel type (petrol, diesel, other) from January 1990.get_tobacco_duties(): monthly tobacco duty
receipts by product (cigarettes, cigars, hand-rolling, other) from
January 1991.get_corporation_tax(): annual Corporation Tax
receipts by levy type (onshore, offshore, Bank Levy, Bank Surcharge,
RPDT, EPL, EGL) from 2019-20.get_stamp_duty(): annual stamp duty receipts by
type (SDLT, SDRT, stamp duty on documents) from 2003-04.get_rd_credits(): annual R&D tax credit
claims and cost by scheme (SME R&D Relief and RDEC) from
2000-01.get_tax_gap(): cross-sectional tax gap estimates
by tax type, taxpayer group, and behaviour component for the most recent
year.get_tax_receipts(): monthly cash receipts for 41 tax
heads, April 2016 to present.list_tax_heads(): catalogue of available tax head
identifiers.get_property_transactions(): monthly residential and
non-residential property transaction counts by UK nation, April 2005 to
present.clear_cache(): delete locally cached HMRC files.