Asked by: Lord Wallace of Saltaire (Liberal Democrat - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government how many UK residents claimed non-domiciled status in returns to HMRC in the most recent tax year for which figures are available.
Answered by Lord Agnew of Oulton
The number of UK residents who claimed non-domiciled status in returns to HMRC is provided in the table below. Figures are provided for the last ten years, up to 2018-19, the most recent year for which figures are available. The decrease seen between 2015-16 and 2017-18 is explained by the deemed domicile rules introduced in April 2017.
Tax year | UK resident non domiciled individuals |
2009-10 | 82,700 |
2010-11 | 81,000 |
2011-12 | 80,200 |
2012-13 | 82,000 |
2013-14 | 84,300 |
2014-15 | 86,500 |
2015-16 | 85,200 |
2016-17p | 76,500 |
2017-18p | 64,400 |
2018-19p | 64,000 |
p = Figures for the most recent years are provisional and are subject to revision due to late filing of tax returns.
Further statistics and commentary are provided in the HMRC publication “Statistics on non-domiciled taxpayers in the UK” which is available on GOV.UK[1].
[1] https://www.gov.uk/government/statistics/statistics-on-non-domiciled-taxpayers-in-the-uk
Asked by: Lord Wallace of Saltaire (Liberal Democrat - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government how many UK residents claimed non-domiciled status in returns to HMRC over the past five to 10 years; and whether the number of UK residents claiming non-domiciled status increased or decreased during this period.
Answered by Lord Agnew of Oulton
The number of UK residents who claimed non-domiciled status in returns to HMRC is provided in the table below. Figures are provided for the last ten years, up to 2018-19, the most recent year for which figures are available. The decrease seen between 2015-16 and 2017-18 is explained by the deemed domicile rules introduced in April 2017.
Tax year | UK resident non domiciled individuals |
2009-10 | 82,700 |
2010-11 | 81,000 |
2011-12 | 80,200 |
2012-13 | 82,000 |
2013-14 | 84,300 |
2014-15 | 86,500 |
2015-16 | 85,200 |
2016-17p | 76,500 |
2017-18p | 64,400 |
2018-19p | 64,000 |
p = Figures for the most recent years are provisional and are subject to revision due to late filing of tax returns.
Further statistics and commentary are provided in the HMRC publication “Statistics on non-domiciled taxpayers in the UK” which is available on GOV.UK[1].
[1] https://www.gov.uk/government/statistics/statistics-on-non-domiciled-taxpayers-in-the-uk
Asked by: Lord Wallace of Saltaire (Liberal Democrat - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government whether they will refer to any non-commercial criteria in calculating the economic rent to be charged to HM Treasury, the Foreign and Commonwealth Office, and the Cabinet Office, for their occupation of historic buildings in Whitehall.
Answered by Lord O'Neill of Gatley
HM Treasury does not pay an economic rent for its occupation of 1 Horse Guards Road and therefore non-commercial criteria are not applied. HM Treasury's occupation of the building is financed via a Private Finance Initiative (PFI) contract, let on the commercial market, essentially a commercial leaseback arrangement for 35 years.
No information is held by HM Treasury regarding the occupation of historic buildings in Whitehall by the Foreign and Commonwealth Office or the Cabinet Office.
Asked by: Lord Wallace of Saltaire (Liberal Democrat - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government why they have chosen to consolidate HMRC offices across Yorkshire in Leeds, in the light of property costs and levels of competition for skilled workforce in that city, compared with other cities in the region.
Answered by Lord O'Neill of Gatley
HM Revenue and Customs (HMRC) announced the planned locations of its future Regional Centres based on a number of key principles that will enable it to deliver more for less. In addition to cost, these include quality of local transport links, the local labour market and future workforce supply, and the need to retain the staff and skills it needs to continue its transformation.
HMRC is committing to Yorkshire and the Humber by creating a new Regional Centre in Leeds. HMRC’s assessment is that Leeds is a better choice in terms of the location principles, particularly the quality of transport links and the ability of its staff to commute to a future site.
Overall, the regional transformation programme will reduce HMRC’s estate’s costs by around £100 million a year by 2025.