HMRC have recently released several sets of statistics. We summarise some of the key points relating to non-doms, company cars, employee share schemes and charity tax reliefs.
Non-domiciled taxpayers
- There was a combined total of at least 83,000 Non-domiciled and deemed domiciled taxpayers in 2023-24. This is a marginal decline (1%) from 83,900 taxpayers in 2022-23.
- Income Tax, Capital Gains Tax (CGT) and National Insurance (NI) revenue from non-domiciled and deemed domiciled taxpayers in 2023-24 stood at £12.4 billion, £223 million higher than 2022-23.
- Non-domiciled taxpayers using the remittance basis paid £7.001 billion in Income Tax, CGT and NI in 2022-23. This increased by £524 million from the previous year.
- 2,600 taxpayers were liable to pay the Remittance Basis Charge in 2022-23. The total Income Tax, CGT, and NI paid by such individuals was £1.362 billion.
Car benefits
In 2023-24, there were 840,000 recipients of a Company car benefit, an increase of 80,000.
- The total taxable value of those car benefits was £3.27 billion, down from £3.6 billion in 2022-23.
- Around 1% of company cars in 2023-24 had CO2 emissions over 165g/km. This was 58% two decades earlier.
- The average CO2 emissions of company cars in 2023-24 were 56g/km (2022-23: 71g/km).
- In 2023-24, fully Electric cars accounted for 41% of company cars (29% in 2022-23), with diesel cars accounting for 13% (having declined from 80% in 2017).
- The number of Fuel benefit recipients was 40,000 in 2023-24, down from 50,000 in 2022-23. The shift towards electric-powered cars is thought to be partly behind the decline in fuel benefit use
Employee share schemes
In 2023-24, the total number of companies operating tax-advantaged employee share schemes was 20,370 (2022-23: 19,990). Of these, 89% operated the Enterprise Management Incentive (EMI) scheme.
- The total value of options granted in 2023-24 was:
- Save As You Earn (SAYE): £2.09 billion (average value: £6,070).
- Share Incentive Plans (SIPs): £1.09 billion (average value: £220).
- EMI: £570 million (average value: £12,340).
- Company Share Options Plans (CSOP): £420 million (average value: £13,680).
- For CSOP, the value of options granted in 2023-24 increased by 52% compared to 2022-23.
- This likely reflects the increase in the scheme’s option limit from £30,000 to £60,000 at the start of 2023-24.
- Share options were exercised in 3,240 companies in 2023-24 (2022-23: 3,370).
- Employees received an estimated £790 million in Income Tax relief and £500 million in NICs relief. This is an increase of 18% on tax relief from 2022-23.
UK charity tax relief
Tax reliefs for charities and their donors totalled around £6.7 billion in 2024-25, up 5% on 2023-24. This is comprised of:
- £4.75 billion of reliefs for charities.
- £1.92 billion of reliefs for donors.
The largest reliefs include:
- £2.75 billion relief of non-domestic rates (up 7% on the previous tax year).
- £1.7 billion in Gift Aid paid to charities at the basic rate of Income Tax (up 7% on the previous tax year).
- £980 million Inheritance Tax reliefs for donations (up 2% on the previous year).
- £820 million Higher rate Income Tax relief (up 8% on the previous tax year)
1.31 million people (1.33 million in 2022-23) declared a donation via Self Assessment in 2023-24, although this is expected to rise as tax returns are amended.
- The likelihood of an individual donating increases with income: 7% of Self Assessment taxpayers with income under £50,000 declared a donation compared to 36% of those with income over £250,000.
- Donors earning under £50,000 donated the largest proportion of their gross income compared with higher earners; 3.1% of their income on average.
Useful guides on this topic
Company cars
Company car tax. How do you work out car benefit? How do you calculate car fuel benefit? Are there savings for low-emission vehicles? How do you reduce car benefit? Cars, the tax tribunals and Top Tax Tips.
Electric Vehicles: Update 2025
With the increased focus on achieving Net Zero, the government is planning to ban new petrol and diesel car sales by 2030. We review some tax issues that businesses and their employees may consider when acquiring or providing an electric vehicle.
EMI: Enterprise Management Incentive Scheme
What is the Enterprise Management Incentive (EMI) scheme? What's the difference between EMI and an unapproved share scheme?
CSOP: Company Share Option Schemes
What is a Company Share Option Scheme (CSOP)? What are the tax benefits of a CSOP?
Gift Aid
How is tax relief for Gift Aid donations received by individuals? How do donations impact the personal allowance? When can Gift Aid donations be carried back to an earlier tax year?
External links
HMRC: Non-domiciled taxpayers in the UK
HMRC: Benefits In Kind statistics