Latest & Interesting HMRC Statistics on Non-Domicilaries

HMRC’s latest round of tax statistics issued on 6 July shows that many non-domiciled individuals stayed outside of the UK and remitted less taxable income back.

In 2022 there has been an increase in the number of non-domiciled taxpayers arriving in the UK. COVID-19-related travel restrictions depressed the statistics in 2020-21, and this had a knock-on effect in terms of the number of non-domiciled individuals using the remittance basis and/or paying the remittance basis charge.

  • HMRC estimates that 78,700 individuals (68,300 in 2020-21, 76,500 in 2019-20) will have claimed non-domiciled status.
  • The number of UK-resident non-domiciled taxpayers fell from 63,400 to 54,300.
  • Some 10,100 non-domiciled individuals are deemed UK domiciled in 2020-21.
  • Overall, the number of non-domiciled non-UK resident taxpayers has been gradually declining from 14,600 in the tax year ending 2018 to 13,600 in the tax year ending 2022.
  • Non-domiciled taxpayers will have paid £12.4 billion in income tax, capital gains tax and national insurance contributions (£11.3 billion 2020-21 and £7.878bn in 2019-20).
  • In 2021 just 500 non-domiciled individuals claimed business investment relief which allowed them to bring some £739 million to invest in the UK.

Full statistics are at:–2


Stephen Parnham

July 2023