Subsidy rolls are records of taxation in England made between the 12th and 17th centuries.
The lists are arranged by county, and the description of each document indicates the area covered, usually by hundred or wapentake.
The poll tax returns of 1378–80, which in theory covered all male adults except the itinerant and the very poor, give occupations and the relationships between members of the household.
The subsidies of 1532–1535 again covered extensively the householders of middling and higher status.
County volumes of liable householders have been published by the British Record Society.