(1) The number of taxpayers who answered 'Yes' to Question 4 (UK Property) on page TR2 of the SA100 form in each of the last five tax years. How many of these returns were submitted by individuals in the Non-resident Landlords Scheme?
(2) The number of companies that submitted an SA700 non-resident company return in each of the last five tax years.
(3) The amount of tax paid by non-resident landlords in each of the last five tax years.
All taxpayers who answered 'Yes' to Question 4 on page TR2 of the SA100
should
have submitted an SA105 (UK property) supplementary page. The number
of
taxpayers who submitted the supplementary page (SA105) was:
Tax year |
Number |
|---|---|
2006-07 |
1,460,000 |
2007-08 |
1,580,000 |
2008-09 |
1,700,000 |
2009-10 |
1,820,000 |
2010-11 |
1,930,000 |
The figures for recent years include a small adjustment to allow for returns
not yet
received.
Of these cases, the numbers that are in the Non-resident Landlords Scheme is unknown. However these are likely to be only a small proportion of the total (5 per cent or less) since only 5 per cent reported a non-UK address.
The number of companies that submitted an SA700 non-resident company
return was:
Tax year |
Number |
|---|---|
2006-07 |
14,400 |
2007-08 |
14,700 |
2008-09 |
14,900 |
2009-10 |
15,700 |
2010-11 |
16,200 |
These figures reflect returns received to date. Returns are sometimes received some considerable time after the filing deadline, so the numbers for recent years may yet increase appreciably.
The total tax liabilities of non-resident (company) landlords submitting
SA700 returns was:
Tax year |
Liability |
|---|---|
2006-07 |
£230 million |
2007-08 |
£231 million |
2008-09 |
£238 million |
2009-10 |
£308 million |
2010-11 |
£350 million |
These figures reflect returns received to date, and so here also the numbers for recent years may yet increase appreciably.
