1 Horse Guards Road London SW1A 2HQ 
Information Rights Unit  
 Tel: 0207 270 4558  
Fax: 0207 270 4861  
Oliver Bridge 
  
 www.hm-treasury.gov.uk  
mailto:request-3202-
[email address]  
[email address] 
 
Ref:  IRU 8/557 
 
 
 
 
 
13 October 2008 
Dear Mr Bridge 
 
 
 
Freedom of Information Act 2000: Liability to Income tax and amounts 
received by UK charities 
 
Thank you for your enquiry dated 27 September, which we received on 29 
September 2008, requesting information under the Freedom of Information Act 2000. 
2.  You asked for information covering – 
•  the total amount of taxable personal income (eg liable for income tax) 
received by UK citizens in the previous tax year 
•  the total amount of money given to registered charities in the previous tax 
year in the UK (or all donations that were registered with GiftAid). 
3.  Formally, as the Act establishes a legal process, we have to point out that the 
information you have requested is already published and is accordingly exempt from 
re-issue under section 21 of the Act (information accessible to the applicant by other 
means).  However, we recognise that it is not always easy to locate information and 
we are including relevant web links that should help you locate this information. 
4.  Information on the distribution of income liable to income tax is available on the 
HMRC website.  For instance, total income subject to income tax of taxpayers for 
2005-06 is shown in Table 3.3 “Distribution of total income before and after tax by 
gender” which can be found at: 
http://www.hmrc.gov.uk/stats/income_distribution/menu-by-year.htm 
5.  This information is based on the Survey of Personal Incomes, for which 2005-06 
is the latest year available.  However if you require estimates for more recent years 
please also look at Table 2.5 “Income tax liabilities, by income range” as this table 
shows the total income of taxpayers for years up to the current year 2008-09 based 
on projections of the 2005-06 survey.  Table 2.5 can be found at: 
http://www.hmrc.gov.uk/stats/income_tax/menu.htm 
 
 
 

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6.  Further, the total amounts donated under Gift Aid are shown at table 10.3 
'Amounts donated and tax repayments to charities on donations by whether donor is 
an individual or company'.  The table can be found at: 
http://www.hmrc.gov.uk/stats/charities/table10-3.xls 
7.  If you have any queries about this letter, please contact us. It will be helpful to us 
if you remember to quote the reference number above in any future communications. 
 
 
 
 
 
 
Paul Morran 
Information Rights Unit 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Your Rights to Complain under the FOI Act 
If you are unhappy with the service you have received in relation to your request and wish to make a complaint 
or request an review of our decision, you should write within two months of the date of this letter to HM 
Treasury, Information Rights Unit, 2/S2, 1 Horse Guards Road, London SW1A 2HQ. email - 
[HM Treasury request email]  
 
If you are not content with the outcome your complaint, you may apply directly to the Information Commissioner 
for a decision. Generally, the ICO cannot make a decision unless you have exhausted the complaints 
procedure provided by the Treasury. The Information Commissioner can be contacted at: The Information 
Commissioner’s Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF. 
 
 
 
 
 
 
 
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