Taxation: Domicile

Treasury written question – answered at on 14 February 2011.

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Photo of Harriett Baldwin Harriett Baldwin Conservative, West Worcestershire

To ask the Chancellor of the Exchequer

(1) how many non-domiciled UK taxpayers filed tax returns with HM Revenue and Customs in each of the last five tax years;

(2) how many non-domiciled taxpayers have paid the flat annual charge to the Exchequer since its introduction;

(3) how much tax non-domiciled taxpayers paid to the Exchequer in each of the last five tax years.

Photo of David Gauke David Gauke The Exchequer Secretary

The number of individuals who filed a self-assessment (SA) tax return and indicated that they were non-domiciled was as follows:

Number
2004-05 110,000
2005-06 111,000
2006-07 117,000
2007-08 140,000
2008-09 123,000

2008-09 is the most recent tax year for which data are available.

The figures above include both individuals who were UK resident and individuals who were not UK resident.

Individuals who complete a SA return are only required to indicate that they are non-domiciled if this affects their tax liability. Therefore the actual number of non-domiciled individuals who complete a return will be greater than the number who indicate their non-domicile status on their SA return.

The annual £30,000 remittance basis charge was introduced with effect from the 2008-09 tax year. The number of non-domiciled individuals who paid the charge in 2008-09 was 5,400. This is a provisional figure rounded to the nearest hundred and may be updated once all returns for the tax year have been received and analysed.

Figures are not available for the total amount of UK tax paid by non domiciled individuals. However, it is possible to calculate the total amount of UK income tax and capital gains tax (CGT) paid by individuals who completed an SA return and indicated that they were non-domiciled. These amounts for the past five tax years were as follows:

£ billion
2004-05 3.3
2005-06 4.0
2006-07 5.0
2007-08 6.9
2008-09 5.9

Several taxes are not accounted for via the SA system and some non-domiciled individuals are not required to complete an SA return at all.

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