How these figures are booked

Each figure is one series from one file. Series from different books are not added together.

Where the data comes from

ONS Public Sector Finances, Appendix D, books public sector current receipts. JW2O is that receipts total. AHHY is taxes and National Insurance and is already inside JW2O, not a second total on top. HMRC cash receipts are a different book: tax and National Insurance as cash collected. They are not added to Appendix D.

ONS Appendix M books public sector net borrowing excluding banks, series J5II. The current budget deficit is the day-to-day shortfall booked on the snapshot from the August 2026 bulletin. It is not J5II.

PESA 2026 chapter 5 books total public sector expenditure on services (TES). Total managed expenditure is a different total: table 4.1 in chapter 4, and a different cell on the chapter 5 sheet. TES is not TME. Departmental expenditure limits are a control total, not TES. Departmental groups on the chapter 5 sheet are spending on services attributed to that group, not an admin budget. Function totals in table 4.2, such as health, defence and education, are not those departmental groups.

Country and regional public sector finances book expenditure on services by area for 2024-25. That workbook is not PESA 2025-26 and it is not TME. England council outturn, council tax receipts and business-rate receipts are England only. They are not a UK council total and they are not added to each other.

The OBR March 2026 Economic and fiscal outlook is forecast, not outturn. It is not used as the answer to how much tax was collected, how much was spent, or how much was borrowed.

IPSA claimed and the Register of Members’ Financial Interests received stay in their own columns. Contracts Finder award notices are not cash paid, and the notices are not summed.

How ingest works

A cell is booked only when the extract names the series, the period and the file. Implied spend is the snapshot’s own reading of receipts plus borrowing. The snapshot note says it is not TME or TES. Per-person figures on this site are one booked numerator divided by the mid-year resident count, rounded to the nearest pound here. They are not a series the ONS publishes.

Question pages are limited to series the snapshot or a booked extract can answer. A missing series is left blank. It is not shown as zero. The file list is on Sources. Who runs the site is on About.

Provenance

Source

ONS, HMRC, HM Treasury PESA, and the other files named on Sources

Dataset

One series from one file

Published

22 September 2026

Coverage

The period printed on that series

Last updated

24 September 2026 (2026-09-24T08:05:00Z)

Not combined with incompatible series

These series are not added together.