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Meeting the Challenge of Economic Measurement During the COVID-19 Pandemic Through Extended Use of Administrative VAT Data


  • Sophie Barrand
  • Ellis Daniel
  • Sumit Dey-Chowdhury
  • Andrew Walton


This research paper utilises HMRC Value Added Tax returns to explore the relationship between the firms' reported turnover and expenditure for a period affected by the COVID-19 pandemic. We have used these data to create a panel of 1.5 million responders and analysed how the relationship between firms' turnover and expenditure differs with the same period a year earlier. In this paper we present properties of our selected panel, provide analysis for selected industry groupings and describe the importance of this research for economic statistics transformation within the Office for National Statistics.

Suggested Citation

  • Sophie Barrand & Ellis Daniel & Sumit Dey-Chowdhury & Andrew Walton, 2021. "Meeting the Challenge of Economic Measurement During the COVID-19 Pandemic Through Extended Use of Administrative VAT Data," Economic Statistics Centre of Excellence (ESCoE) Technical Reports ESCOE-TR-11, Economic Statistics Centre of Excellence (ESCoE).
  • Handle: RePEc:nsr:escoet:escoe-tr-11

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    administrative data; expenditure; gross value added; turnover;
    All these keywords.

    JEL classification:

    • C00 - Mathematical and Quantitative Methods - - General - - - General
    • C80 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - General
    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis


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