% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/hmrc_vat.R
\name{hmrc_vat}
\alias{hmrc_vat}
\title{Download HMRC VAT receipts}
\source{
\url{https://www.gov.uk/government/statistics/value-added-tax-vat-annual-statistics}
}
\usage{
hmrc_vat(measure = NULL, start = NULL, end = NULL, cache = TRUE)
}
\arguments{
\item{measure}{Character vector or \code{NULL} (default = all measures).
Valid values: \code{"total"}, \code{"payments"}, \code{"repayments"},
\code{"import_vat"}, \code{"home_vat"}.}

\item{start}{Character \code{"YYYY-MM"} or a \code{Date} object.}

\item{end}{Character \code{"YYYY-MM"} or a \code{Date} object.}

\item{cache}{Logical. Use cached file if available (default \code{TRUE}).}
}
\value{
An \code{hmrc_tbl} with columns \code{date}, \code{measure}, \code{description},
\code{receipts_gbp_m}. Repayments are negative.
}
\description{
Downloads and tidies the HMRC VAT Annual Statistics bulletin, which
reports monthly VAT receipts broken down into payments, repayments,
import VAT, and home VAT. Monthly data runs from April 1973; the
bulletin is published annually (December).
}
\details{
Note that early years (pre-1985) have suppressed payment and repayment
splits; only the total is available for those periods. From January 2021,
import VAT collected via postponed VAT accounting is recorded within
payments and repayments rather than the import VAT column.
}
\examples{
\donttest{
op <- options(hmrc.cache_dir = tempdir())
hmrc_vat(measure = "total", start = "2010-01")
hmrc_vat(start = "2020-01")
options(op)
}

}
\seealso{
Other data fetchers: 
\code{\link{hmrc_capital_gains}()},
\code{\link{hmrc_corporation_tax}()},
\code{\link{hmrc_creative_industries}()},
\code{\link{hmrc_fuel_duties}()},
\code{\link{hmrc_income_tax_stats}()},
\code{\link{hmrc_inheritance_tax}()},
\code{\link{hmrc_patent_box}()},
\code{\link{hmrc_property_transactions}()},
\code{\link{hmrc_rd_credits}()},
\code{\link{hmrc_stamp_duty}()},
\code{\link{hmrc_tax_gap}()},
\code{\link{hmrc_tax_receipts}()},
\code{\link{hmrc_tobacco_duties}()}
}
\concept{data fetchers}
