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Written question asked by Abena Oppong-Asare (Labour) on Thursday, 14 July 2022, in the House of Commons. It was due for an answer on Tuesday, 19 July 2022 (named day). It was answered by Lucy Frazer (Conservative) on Tuesday, 19 July 2022 on behalf of the Treasury.

Domicil

Question

To ask the Chancellor of the Exchequer, how many people were registered as non-domicile for tax purposes in 2021-22; and how much (a) income tax, (b) capital gains tax and (c) national insurance contributions was paid by those people for tax purposes in 2021-22.

Answer

HMRC publishes annual statistics on the numbers of non-domiciled taxpayers including their tax and National Insurance liabilities. These statistics are normally published in July. Figures for tax year ending 2020 are available here:

https://www.gov.uk/government/statistics/statistics-on-non-domiciled-taxpayers-in-the-uk.

For tax year ending 2020, HMRC estimates that 75,700 non-domiciled taxpayers were liable for £5,593 million in Income Tax, £244 million in Capital Gains Tax, and £2,016 million in National Insurance Contributions. These figures include all non-domiciled taxpayers providing tax returns regardless of their tax residence. These figures do not include formerly non-domiciled UK residents who are now deemed as UK domiciled for UK tax purposes.

HMRC intends to publish updated figures including tax year ending 2021 on 28 July 2022. Figures for tax year ending 2022 are not available until next summer.

Secondary information

Type
Written question
Reference
36929
Session
2022-23
Subjects
Capital gains tax Income tax Employees' contributions Domicil
Contains statistics
Yes
Link
View this Written question on www.parliament.uk