The HMRC Datalab. Manpreet Khera HMRC Datalab. 17th September 2015 OFFICIAL 1

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1 The HMRC Datalab Manpreet Khera HMRC Datalab 17th September

2 What is the Datalab? The idea A secure environment where researchers can access, free of charge, confidential taxpayer and customs de-identified data to undertake research that serves one of HMRC s functions and benefits the wider research community. The benefits Improved evidence base and transparency with appropriate safeguards. 2 2

3 Datalab in numbers 60 Trained Datalab researchers Over 40 approved projects Over 30 publications 3

4 Data available Current datasets: Compliance Quality Initiative Corporation Tax Enterprise Investment Schemes PAYE R&D Tax Credits Self Assessment Stamp Duty Land Tax Survey of Personal Incomes (Public Use Tapes) Tax Credits Trade Statistics Value Added Tax Other external data 4 4

5 Overview of the Approvals process Researchers submit a Project Proposal by HMRC and KAI Lines of Business comment on the proposal Datalab team takes comments back to the researcher Obtain sign-off on project from HMRC Lines of Business Take recommendations to Datalab committee Obtain comments from HMRC Executive Committee Obtain Ministerial approval for the project 5

6 Who can use the Datalab? Academic institutions and government departments Each researcher must be guaranteed by a UK institution We cannot allow access to the private sector for private sector benefit Each institution/researcher is assessed individually 6

7 The Datalab and the Legislation The legislation restricts the use academic researchers can make of datasets in the Datalab The Commissioners for Revenue and Customs Act (CRCA) is the Act of Parliament that created HM Revenue and Customs in April The legislation applies to all HMRC officers, whether they were former Inland Revenue or former Customs and Excise staff. Section 18 of CRCA makes clear that we must not give ( disclose ) HMRC information to anyone, unless we have lawful authority to do so. This includes Other Government Departments and their agencies, local authorities, the police or any other public bodies. Exemptions For the purposes of HMRC s functions 7

8 Exceptions Where there is UK or EU legislation that permits disclosure ( legislative gateway ) With the consent of the subject(s) of the information Where the disclosure is made for the purpose of an HMRC function ( functions gateway ) 8

9 Approvals Process: Proposal Stage Researchers must submit a Project Proposal which describes the work they wish to carry out in detail. This is done by filling in a Project Proposal form which details the following: Personal Details Summary of the Proposed research Research design and methods Outputs and Dissemination Datasets HMRC Benefit 9

10 Approvals Process: Lines of Business Datalab team will assess the project against its functions KAI Lines of Business comment on the proposal Opportunity to talk to researchers HMRC Lines of Business assess the proposal The Lines of Business will establish contacts for the project The project is signed off A fluid process allowing for changes 10

11 Approvals Process: The Datalab Committee Meets quarterly to provide initial decision based on evidence and expertise Attended by senior officials in the Department Look at issues such as: Legality Feasibility Security Value Resource Let the researchers know the committee s decision 11

12 Approvals Process: Submissions HMRC governed by an Executive committee (ExCom) Datalab team will write a briefing to ExCom and a Ministerial Submission These documents are passed to ExCom who provide comments but not sign-off Submission is sent to the Minister s team for sign-off Deal with any questions from Special Advisers Inform researchers of the final decision which completes the process 12

13 Thank you Datalab team: 13