38/2022 Arun Advani, David Burgherr and Andy Summers

This briefing summarises new research on the untaxed offshore income and capital gains of the UK’s ‘non-doms’ – individuals who are resident in the UK but who claim on their tax return that their permanent home (‘domicile’) is abroad. It also estimates the tax non-doms would pay if the regime were abolished or more restricted by years of residence in the UK. We use de-identified, confidential data accessed via HMRC to analyse all individuals who have claimed non-dom status between 1997 and 2018.

Public Policy and Data