Skip to Navigation

Number of non-dom taxpayers drops, says HMRC

HMRC has reported a drop in the number of non-domiciled taxpayers in the tax year 2020/21.

The number of individuals claiming non-domiciled status fell 11% year-on-year, from 76,500 to 68,300. Despite the drop, the total income tax, capital gains tax and National Insurance contributions (NICs) paid by people with non-dom status remained at a stable £7.9 billion.

A further £3.4bn was also paid by 10,100 individuals deemed domiciled in the UK.

HMRC said the additional £3bn from domiciled taxpayers offsets the estimated £2bn decrease in annual receipts from non-dom taxpayers, which was the result of changes in 2017 to the taxation of non-dom individuals.

The drop in the number of non-dom taxpayers over 2020/21 could also be attributable to the COVID-19 pandemic, as travel restrictions prevented new non-dom individuals from travelling to the UK.

The decrease in the total number of non-domiciled taxpayers from 119,400 in 2015/16 to 79,500 in 2019/20 is "largely explained" by taxpayers becoming deemed domiciled rather than taxpayers leaving the UK, says HMRC.

The statistics from HMRC are based on self-assessment tax returns only, so they do not take into account tax receipts from other taxes, including VAT, stamp duty land tax, inheritance tax and corporation tax.

Ask us about your tax status and domicile.