Taxation: Domicil

(asked on 18th January 2021) - View Source

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
 Portrait
Lord Agnew of Oulton
This question was answered on 1st February 2021

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

Reticulating Splines