A total of 73,700 individuals claimed non dom status in 2023-24, minimally down on the previous year’s figure of 74,100, showed latest HMRC figures, with a further 9,000 deemed domiciled taxpayers. This means there was only an overall 1% decline to 83,000 from the previous year’s 83,900. Pre-pandemic in 2018-19 the figure was 89,000.

Their contribution to the tax coffers also grew in 2023-24, up 2% on the previous tax year to £12.46bn, from £12.23bn in 2022-23, a fifth more than pre-pandemic levels of £10.4bn in 2018-19, and the highest figure since 2016-17 when the non dom rules were last changed radically.

These 83,000 non doms paid around three-quarters of liabilities in income tax with the balance on NICs at £2.6bn and £797m on capital gains tax.