To ask the Chancellor of the Exchequer, what proportion of people who paid capital gains tax were in work in the most recent year for which data is available.

In the 2021 to 2022 tax year, around 50% of customers liable to Capital Gains Tax (CGT) declared in their Self Assessment return that they were in employment or were self-employed.

This figure is based on data reported by taxpayers who have filed a Self Assessment tax return and excludes a small proportion of taxpayers who have reported CGT exclusively via other filing systems.