HMRC have released their annual numbers for non-UK domiciled taxpayers and estimates show that the number of non-doms in the UK for 2017/18 have again decreased compared to the previous tax year.

  • There were an estimated 78,300 individuals claiming non-domiciled taxpayer status in the UK in 2017-18 the majority of which claimed UK residence. This is down 13% from the previous year.
  • The amount of UK Income Tax, CGT and NIC paid by non-domiciled taxpayers was estimated to be £7,539m which is a drop from last year’s estimate of £1,950m or 21%.

HMRC offers the following explanation for the drops:

  • The impact of the new deemed-domicile rules that came into effect in April 2017 and which mean that many more taxpayers were classed as UK (deemed) domiciled for 2017/18.
    • HMRC say this has affected taxpayer numbers and not the Exchequer as a whole as these individuals remain UK tax paying.
  • The impact of a group of taxpayers who have left the UK tax system altogether, for example by becoming non-resident, which has affected the overall tax take.

The number of individuals claiming Business Investment Relief in 2016/17 dropped compared to the previous year but the amounts invested reached an all-time annual high of £979m, a 10% increase on 2015/16, which resulted in total investment since the scheme began in 2012 topping £3,400m.

Links to our guides:

Non domiciled status, deemed domicile and tax

Non Domicile tax toolkit  

Offshore income toolkit

External:

HMRC Statistics on non-domiciled taxpayers in the UK 2007-08 to 2017-18

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