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.
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