To ask the Chancellor of the Exchequer, what proportion of people who paid capital gains tax also paid employee national insurance contributions in the most recent year for which data is available.

HMRC does not routinely produce estimates of the proportion of capital gains taxpayers who have paid employee national insurance contributions. A reliable estimate would only be available at disproportionate cost.

Annual statistics on Capital Gains Tax including number of taxpayers are available here: https://www.gov.uk/government/statistics/capital-gains-tax-statistics The statistics in this publication are for all customers liable to Capital Gains Tax including those who have and have not paid employee national insurance contributions.