Summary
Theme:
Economy and finance
Description:
Small and medium-sized business records involving how they pay employees, and their VAT information.
Identifier:
DS_SMB_PAY
Access Tier:
Controlled
Contact Point:
Documentation
Documentation:
This dataset provides microdata for the payroll and VAT information of small and medium-sized businesses. The payroll fields cover payment amounts, dates and frequency, as well as number of employees. The VAT information fields cover dates, frequency and scheme for businesses that are VAT-registered with HMRC.
The data is made up of pseudonymised business records from a major UK cloud accounting provider and is accessible at microdata level through Smart Data Foundry's Trusted Research Environment (TRE). It enables in-depth research on business finances nationally and across a variety of sectors.
Synthetic Data:
A synthetic version is available for testing purposes
Collection:
This dataset forms part of the SMB Operations collection
Coverage
Spatial
Spatial Coverage:
United Kingdom
Geographical Levels:
outward code
Temporal
Start Date:
01 April 2022
End Date:
01 September 2025
Frequency:
STATIC
Temporal Aggregation:
Ad hoc
Provenance
Origin
Purpose:
Administrative
Source:
Small and medium-sized business records from a major UK cloud accounting provider
Access and Governance
Usage
Data Use Requirements:
- Research specific restrictions
- Ethics approval required
- Project specific restriction
Access
Access Service:
Trusted research environment
Data Controller:
Smart Data Foundry
Licence:
License Not Specified
Format and Standards
Language:
English
Format:
- CSV
- Parquet