The fifth edition of the Sunday Times Tax List features billionaires and business leaders, alongside musicians, actors and celebrities.

The list shows that the top 100 people paid at least £10.7m in tax either personally or through their businesses.

Some of the highest taxpayers in the UK included author JK Rowling, founder of Wetherspoons Tim Martin and Hugh Grosvenor, the Duke of Westminster. 

In total, £5.1bn of tax was paid by the 100 people in this year’s league table, and the top 10 taxpayers delivered £2.3bn, up 14% from a year ago, when the figure was £1.9bn.

Heading the table was Alex Gerko, a Moscow-born billionaire who recently renounced his Russian citizenship and paid £487.4m. This is equivalent to more than £1.3m of tax a day, or £55,639 an hour.