Income Tax, National Insurance Contributions, Tax Credits ... · The total Income Tax and NICs of...

Released: 27 August 2020 Frequency of release: Annually Media contact: HMRC Press Office 03000 585022 Statistical contacts: Annabel Connolly Dawn Leyman [email protected]

Income Tax, National Insurance

Contributions, Tax Credits and

Child Benefit Statistics for

Non-UK Nationals

Tax year 2017 to 2018

Official Statistics

Data sources: Survey of Personal Incomes (SPI),

HMRC’s administrative tax credits and Child Benefit data,

Migrant Worker Scan (MWS)

Coverage:

• Nationality is reported by individuals when they registered for a National Insurance Number (NINo) through the adult NINo registration process. If an individual has subsequently naturalised or changed nationality that is not reflected in these statistics.

• Throughout this release, UK nationals have been excluded from the EEA nationals grouping.

• This analysis does not include benefits administered by the Department of Work and Pensions (DWP) nor other taxes paid by individuals such as value-added tax (VAT) and business taxes.

Table of contents:

Key Statistics 2

About this release 7

Methodology 8

Glossary of terms 11

Feedback and questions 11

List of tables 12

mailto:[email protected]

mailto:[email protected]

2

1The 31 EEA countries are the 27 member states of the EU plus the 3 EEA non-EU member states Iceland, Liechtenstein and Norway plus Switzerland. Switzerland is in neither the EU nor the EEA but is part of the

single market which means Swiss nationals have the same rights to live and work in the UK as other EEA nationals. The UK has been omitted from this grouping.

Key Statistics

In the 2017 to 2018 tax year:

• European Economic Area (EEA)1 (non-UK) and Swiss nationals paid £20.7 billion more in Income Tax and National Insurance Contributions (NICs)

than they were entitled to in tax credits and Child Benefit. This is £2.6 billion higher than the previous year.

• non-European Economic Area (non-EEA) nationals paid £17.8 billion more in Income Tax and NICs than they were entitled to in tax credits and Child

Benefit. This is £2.0 billion higher than the previous year.

Over the last five years from the 2013 to 2014 tax year, total payments to HMRC from Income Tax and NICs have increased year on year. Total entitlement from tax credits and Child Benefit decreased in the 2017 to 2018 tax year, they had slowly increased year on year in the previous four years.

Source: Table B1 and B5. Figures for previous years can be found in the 2019 release.

13.1 13.0

10.79.0

2.1 3.21.0

1.0

0

5

10

15

20

25

EEA Income Taxand NICs

EEA tax creditsand Child Benefit

Non-EEA IncomeTax and NICs

Non-EEA taxcredits and Child

Benefit

£ Billion

Figure 1: Non-UK nationals paid more in Income Tax and NICs than they were entitled to in tax credits and Child

Benefit in the 2017 to 2018 tax year

Income Tax amount NICs amount

tax credits entitlement Child Benefit entitlement

14.7

16.4

18.6

21.3

23.8

16.9 17.1

18.3

20.0

22.0

2.6 2.9 3.1 3.2 3.1

4.0 4.1 4.2 4.3 4.2

0

5

10

15

20

25

2013-14 2014-15 2015-16 2016-17 2017-18

£ Billion

Figure 2: Income Tax and NICs from non-UK nationals have increased over the last five years. Entitlement to tax credits and

Child Benefit decreased in the 2017 to 2018 tax year

EEA Income Tax and NICs Non-EEA Income Tax and NICs

EEA tax credits and Child Benefit Non-EEA tax credits and Child Benefit

3

Figure 3: Income Tax, Class 1 and 4 NICs, tax credits and Child Benefit payments for EEA (non-UK) and Swiss nationals in 2017 to 2018 tax year

Source: Table B1

• Polish nationals contributed the highest total amount of Income Tax and NICs out of all EEA (non-UK) and Swiss nationals. The total Income Tax and NICs from Polish nationals of £3.3 billion represents around 14% of the total contribution from all EEA (non-UK) and Swiss nationals. French nationals contributed almost as much in total.

• Although the Income Tax paid by French, Irish and Italian nationals was higher than that paid by Polish nationals, the NICs paid by nationals from each of these three countries was lower.

• As in previous years, Polish nationals had the highest entitlement to tax credits and Child Benefit among EEA (non-UK) and Swiss nationals. Tax credits entitlement to Polish nationals of £586 million represents around 2% of the total entitlement to tax credits for all claimants and around 27% of the total tax credit entitlement for all EEA (non-UK) and Swiss nationals.

• Restrictions of freedom of movement to the UK from Romania and Bulgaria ended in 2014 and in the years since, the total entitlement to nationals of these nations has increased, with Romanian nationals now having the second highest entitlement to tax credits and Child Benefit among EU countries.

4

2 This chart includes the 24 non-EEA countries with the highest total contributions to HMRC in Income Tax and NICs.

Figure 4: Income Tax, Class 1 and 4 NICs, tax credits and Child Benefit payments for non-EEA nationals in 2017 to 2018 tax year2

Source: Table B5

• Indian nationals contributed the most in Income Tax and NICs of any non-UK nationals. The total Income Tax and NICs of £4.2 billion from Indian nationals accounted for more than 19% of contributions from non-EEA nationals. After India, nationals from the USA contributed the second highest amount (£3.1 billion) in both Income Tax and NICs accounting for more than 14% of contributions from non-EEA nationals.

• Pakistan nationals had the highest total entitlement to tax credits (£692 million) and second highest entitlement to Child Benefit (£149 million) of any non-UK nationals although their entitlement to Child Benefit was less than half that of Polish nationals (£306 million). After Pakistan, Indian nationals had the second highest total entitlement to Child Benefit (£119 million) among non-EEA countries while Bangladesh had the second highest entitlement to tax credits (£311 million).

5

3 “Recently arrived” covers for the latest four years of data available. For the purposes of these estimates, this means that the effective date of arrival is from 6th April 2014 to 5th April 2018 inclusive. The “effective date of arrival” is the earlier of either the NINo registration date or self-reported arrival date. Uncertainty in self-reported arrival date may influence reliability of effective arrival date. As such, it should be noted that this effective date of arrival is an estimate.

Shares of total income (before and after tax) and Income Tax for percentile groups: all migrants and those recently arrived3


• For EEA (non-UK) and Swiss nationals, 10% of taxpayers had a total income before tax of £13,700 or less. At the upper end of the distribution 10% of taxpayers had a total income before tax of more than £47,700. For recently arrived taxpayers, the total income before tax was £13,200 and £35,300 for the bottom and top 10% of taxpayers. See Figure 5.

• For non-EEA nationals, 10% of taxpayers had an income before tax of less than £14,200. At the upper end of the distribution 10% of taxpayers had an income before tax of more than £68,800. For recently arrived taxpayers, the total income before tax was £13,700 and £72,500 for the bottom and top 10% of taxpayers. See Figure 6.

• For EEA (non-UK) and Swiss nationals, the mean income before tax was £33,400. This reduced for those that had recently arrived to £25,500.

• For non-EEA nationals, the mean income before tax was £43,200. This increased for those that had recently arrived to £45,500.

Source: Table C1 Source: Table C2

£1

1,7

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£1

2,7

00

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00

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7,4

00

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00

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8,8

00

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52

,50

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00

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00

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00

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15

,90

0

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14

,80

0

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

1 5 10 25 50 75 90 95 99T

ota

l In

com

e B

efo

re T

ax (

£)

Percentile Points

Figure 6: Percentile points of total income before tax for non-EEA nationals

All non-EEA nationals Recently arrived non-EEA nationals

£1

1,7

00

£1

2,6

00

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3,7

00

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6,5

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200,000

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1 5 10 25 50 75 90 95 99

Percentile Points

Figure 5: Percentile points of total income before tax for EEA (non-UK) and Swiss nationals

EEA (non-UK) and Swiss nationals Recently arrived EEA (non-UK) and Swiss nationals

6

4 Components may not sum to totals due to rounding.

Analysis of non-UK nationals according to their highest rate of liability


• The total number of EEA (non-UK) and Swiss national taxpayers liable to pay Income Tax was 2.2 million. Of these taxpayers 0.2 million were liable to pay Income Tax at the higher rate or additional rate and 1.9 million were liable to pay Income Tax at the basic rate.

• The total number of non-EEA national taxpayers liable to pay Income Tax was 1.5 million. Of these taxpayers 0.3 million were liable to pay Income Tax at the higher rate or additional rate and 1.2 million were liable to pay Income Tax at the basic rate.4

Source: Table D1

234 304

1,931

1,174

0

500

1,000

1,500

2,000

2,500

EEA Non-EEA

Num

ber

of

taxpayers

(th

ousands)

Figure 7: Number of individuals liable to pay Income Tax by highest rate of liablilty

Higher rate or above Basic rate

About this release This Official Statistics release provides figures for the Income Tax, NICs, tax credits, and Child Benefits paid by and entitled to non-UK nationals for the tax year 2017 to 2018.

Key statistics for the tax year 2017 to 2018 presented in the tables include:

• tax credits entitlement for households with at least one non-UK national (Section A)

• Income Tax, NICs, tax credits and Child Benefits paid by and entitled to non-UK nationals, by country of nationality (Section B)

• shares of total income (before and after tax) and Income Tax for non-UK nationals, by percentile groups (Section C)

• the number of non-UK nationals liable to the higher rate and basic rate of Income Tax (Section D)

What’s new in this publication?

• The figures in this publication are now Official Statistics which have been produced by analysts working within HMRC, in line with the values, principles and protocols set out in the Code of Practice for Official Statistics.

• This statistical release was first published in August 2016 as Experimental Statistics as they were in still in the development stage. The publication has evolved and from August 2019 was extended to provide statistics for both EEA nationals and non-EEA nationals.

• Update to Section D Tables. Table D1 now only contains figures for those liable to pay Income Tax. It previously contained figures for those with an Income Tax record which did not fully represent those who were not liable to pay Income Tax.

Key limitations of this analysis

• This analysis is restricted to benefits administered by HMRC only, specifically tax credits and Child Benefit. This analysis does not include benefits administered by the Department of Work and Pensions (DWP).

• This analysis only extends to Income Tax and NICs linked directly to the individual’s NINo. It does not include other taxes paid by individuals such as value-added tax (VAT) and business taxes.

• This analysis excludes individuals paying tax using a Temporary Reference Number (TRN) in place of a NINo.

• References to nationality are based on the nationality reported by individuals when they registered for a NINo through the adult NINo registration process, no matter how long ago this happened.

8

Methodology This section provides details on the information, data, and methodology used to produce the statistics, along with their limitations. Part of this analysis is based on a sample, and therefore assumes a rounding convention consistent with corresponding published National Statistics.

Identifying the nationality of individuals

• The Migrant Worker Scan (MWS) is a dataset used to identify the nationality and other characteristics of individuals seen to be employees in the HMRC PAYE RTI system.

• The nationality of individuals is taken from National Insurance records and is only available for those who were allocated a NINo via the adult registration process.

• For most residents in the UK (including foreign nationals), NINos are automatically issued to individuals when they turn 15 years and 9 months. This standard registration process does not collate information on nationality.

• Individuals that are not allocated a NINo through the standard registration process (for example, those who come from abroad after the age of 16) have to apply for a NINo through the Department for Work and Pensions' (DWP) adult NINo registration process. This process records nationality at the point of registration. Subsequent naturalisation (to UK citizenship), other changes in nationality and multiple nationalities are not recorded.

• The system records the date when the NINo registration occurred, and also the person’s date of arrival in the UK. The registration date does not represent the date an individual arrived in the UK; it can be some months or even years between arrival and registering for a NINo.

• DWP operate the NINo allocation service. Information on the National Insurance system is not intended to be a precise and continuing reflection of an individual’s nationality/citizenship. Information on NINo allocation and nationality is available in statistics released by DWP: https://www.gov.uk/government/collections/national-insurance-number-allocations-to-adult-overseas-nationals-entering-the-uk

• This information is logged with HMRC’s National Insurance and PAYE service. An extract from this system known as the MWS collates NINo, nationality recorded at NINo registration, UK arrival date and NINo registration date.

Recently arrived non-UK nationals

“Recently arrived” covers for the latest four years of data available. For the purposes of these estimates, this means that the effective date of arrival is from 6th April 2014 to 5th April 2018 inclusive. The “effective date of arrival” is the earlier of either the NINo registration date or self-reported arrival date. Uncertainty in self-reported arrival date may influence reliability of effective arrival date. As such, it should be noted that this effective date of arrival is an estimate.

Identifying individuals liable to Income Tax and NICs

• Information on Income Tax and NICs paid by individuals comes from HMRC’s Survey of Personal Incomes (SPI). The SPI is based on information on individuals who could

https://www.gov.uk/government/collections/national-insurance-number-allocations-to-adult-overseas-nationals-entering-the-uk

https://www.gov.uk/government/collections/national-insurance-number-allocations-to-adult-overseas-nationals-entering-the-uk

9

be liable to UK Income Tax. It is carried out annually by HMRC for a sample of cases and covers income assessable to tax for each tax year. These are the same data used for Personal Incomes National Statistics.

Key data sources for the SPI are:

1. The National Insurance and PAYE service (NPS) system covers all employees and occupational pension recipients with a Pay-As-You-Earn (PAYE) record.

2. The Computerised Environment for Self-Assessment (CESA) system covers people with self-employment, rental or untaxed investment income. It also covers those with higher incomes and other people with complex tax affairs. Where people have both NPS and CESA records, their CESA record is selected because it provides a more complete picture of their taxable income.

3. The Claims system covers people without NPS or CESA records who have had too much tax deducted at source and claim a repayment.

• The samples are joined, and the overlap removed. Information about each sample case is recorded including gender, age, income by type, allowances, deductions, tax and NICs. Some item values are imputed where they are not reported in the tax system e.g. interest and dividends for basic rate cases in PAYE.

• Based on the reported incomes and allowances, a calculation of the Income Tax liability and Class 1 and Class 4 NIC liabilities is undertaken by applying the rates and thresholds that apply for the tax year.

• Income Tax payers are those for whom the calculated Income Tax liability is greater than zero. NICs payers are those who have a non-zero calculated liability to either Class 1 or Class 4 National Insurance.

• As the counts and amounts are sample based estimates, values have been supressed for some specific countries where underlying sample counts are low. An entry of “-’’ in a table indicates that the data has been rounded down to 0 or has been withheld in line with HMRC’s Dominance and Disclosure policy.

Further information

• More details on data sources, methodology and published National Statistics can be found at:

https://www.gov.uk/government/collections/personal-incomes-statistics

• An explanation of Income Tax, including tax rates, thresholds and what makes up

taxable income is published here:

https://www.gov.uk/government/publications/rates-and-allowances-income-

tax/income-tax-rates-and-allowances-current-and-past/

• A more detailed overview of National Insurance can be found via the link below.

https://www.gov.uk/national-insurance/national-insurance-classes/

https://www.gov.uk/government/collections/personal-incomes-statistics

https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past/

https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past/

https://www.gov.uk/national-insurance/national-insurance-classes/

10

Identifying tax credits claimants

• Tax credits are means tested benefits based on household circumstances.

Entitlement is based on a number of factors including age, income and number of

children. Further information on tax credits can be found here:

https://www.gov.uk/browse/benefits/tax-credits

• Families in receipt of tax credits are identified using HMRC’s administrative tax

credits data. This data is used to produce the National Statistics publication Child and

Working Tax Credits Statistics: Finalised Annual Awards. This publication relates to

the complete retrospective picture for the year based on the finalisation of family

incomes and circumstances. This dataset includes the tax credit entitlement and the

NINos associated with an application.

• The number of unique applications in the tax credit data denotes the number of

families and has been used to produce Tables A1 and A2. Tables B1, B2, B3, B4,

B5, B6, B7 and B8 assess the tax credit entitlement at an individual level. The tax

credit entitlement of sole applications has been allocated wholly to the relevant NINo.

The tax credit entitlement of joint applications have been split equally between the

two associated NINos. This enables the analysis to capture the respective individual

entitlement of tax credits.

• Tables A1 and A2 provide estimates of the number of families broken down by family type. Some families may contain both a non-UK EEA national and a non-EEA national. These families would therefore be counted in both the “Families with at least one non-UK EEA national adult” category and the “Families with at least one non-EEA national adult” category. Estimates for the number of families containing only UK nationals cannot be inferred from the table.

• Table A2 breaks down tax credit recipients by out-of-work and in-work families.

These are defined as follows:

o In-work families are defined as being in-work if they are entitled to Working

Tax Credit.

o Out-of-work families are defined as being only entitled to Child Tax Credit,

and do not meet the entitlement conditions for Working Tax Credit.

Identifying Child Benefit claimants

• Child Benefit is paid to those responsible for children (aged under 16) or qualifying young people. Awards are subject to residence criteria being satisfied. For further information about who can claim please refer to the HMRC website:

http://www.hmrc.gov.uk/childbenefit/start/who-qualifies/index.htm

• Families in receipt of Child Benefit are identified using HMRC’s administrative Child Benefit data for 2018. This data is used to produce the National Statistics publication Child Benefit Statistics Geographical Analysis August 2018 by HMRC. The statistics are as close to real time as possible and presents a snapshot as at 31st August 2018, including backdated awards relating to new births.

https://www.gov.uk/browse/benefits/tax-credits

http://www.hmrc.gov.uk/childbenefit/start/who-qualifies/index.htm

11

• HMRC’s administrative Child Benefit data only holds the NINo of the main claimant in

Child Benefit recipient families and therefore partners in couple families are not taken

into account in the analysis.

Glossary of terms European Economic Area (EEA): The EEA consists of 28 countries of the EU in addition to Iceland, Liechtenstein and Norway. In this analysis, the UK is excluded. Swiss nationals are treated as EEA nationals for immigration purposes and so are also included in the EEA grouping. Non-European Economic Area (Non-EEA): Non-EEA countries exclude all EEA countries identified above and the UK.

Pay As You Earn (PAYE): PAYE is HM Revenue and Customs’ (HMRC) system to collect Income Tax and National Insurance from employment. Recently arrived non-UK nationals: “Recently arrived” covers for the latest four years of data available. For the purposes of these estimates, this means that the effective date of arrival is from 6th April 2014 to 5th April 2018 inclusive.

Survey of Personal Incomes (SPI): An annual sample survey of individuals who could be liable for income tax derived from HMRC administrative systems holding data on persons within PAYE, SA and income tax claims. Taxpayer: An individual calculated to have a positive income tax liability for the tax year, based on the income, allowances, reliefs and deductions for the year. Temporary Reference Number (TRN): In certain specific circumstances it is not necessary to register for a NINo in order to be employed in the UK, particularly for short periods of time. In this case the individual pays tax through a TRN. See https://www.gov.uk/tax-come-to-uk for further information about cases where individuals can work in the UK without a NINo.

Feedback and questions We strive to improve the quality and accessibility of our National Statistics. Your feedback is crucial in this process. Outside of the user engagement exercise, we also welcome your suggestions on any of the Statistics and commentary in this publication. If you have any feedback or queries, please contact the Statisticians named on the front page of this release, participate in HMRC’s user engagement exercise or use HMRC’s user engagement from: https://www.gov.uk/government/organisations/hm-revenue-customs/about/statistics#contactus

https://www.gov.uk/tax-come-to-uk

https://www.gov.uk/government/organisations/hm-revenue-customs/about/statistics#contactus



12

List of tables Section A: Tax credit entitlement for non-UK nationals, tax year 2017

to 2018

Table A1: Breakdown of tax credit entitlement by different family structures, tax year 2017 to 2018.

Table A2: Breakdown of tax credit entitlement by out-of-work and in-work families, tax year 2017 to 2018.

Section B: Income Tax, Class 1 and 4 NICs, tax credits and Child Benefit payments for non-UK nationals, tax year 2017 to 2018

Table B1: Breakdown for all EEA (non-UK) and Swiss nationals that interacted with HMRC in tax year 2017 to 2018, grouped by country.

Table B2: Breakdown for all recently arrived EEA (non-UK) and Swiss nationals that interacted with HMRC in tax year 2017 to 2018, grouped by country.

Table B3: Breakdown of tax credit entitlement for all EEA (non-UK) and Swiss nationals in tax year 2017 to 2018, grouped by country.

Table B4: Breakdown of tax credit entitlement for all recently arrived EEA (non-UK) and Swiss nationals in tax year 2017 to 2018, grouped by country.

Table B5: Breakdown for all non-EEA nationals that interacted with HMRC in tax year 2017 to 2018, grouped by country.

Table B6: Breakdown for all recently arrived non-EEA nationals that interacted with HMRC in tax year 2017 to 2018, grouped by country.

Table B7: Breakdown of tax credit entitlement for all non-EEA nationals in tax year 2017 to 2018, grouped by country.

Table B8: Breakdown of tax credit entitlement for all recently arrived non-EEA nationals in tax year 2017 to 2018, grouped by country.

Section C: Shares of total income (before and after tax) and Income Tax for percentile groups, tax year 2017 to 2018, for non-UK nationals Shares of total income (before and after tax) and Income Tax for percentile groups, tax year 2017 to 2018, for EEA (non-UK) and Swiss nationals.

Table C1:

Table C2: Shares of total income (before and after tax) and Income Tax for percentile groups, tax year 2017 to 2018, for non-EEA nationals.

Section D: Analysis of non-UK nationals according to their highest rate of liability, tax year 2017 to 2018

Table D1: The Number of non-UK nationals with Income Tax liability for tax year 2017 to 2018, and numbers liable at Higher Rate and up to Basic Rate.

13

Section A: Tax credit entitlement for non-UK Nationals, tax year 2017 to 2018 Table A1 and A2 provide estimates of total tax credit entitlements broken down by family type. Statistics include:

• all tax credit recipient families;

• families with at least one EEA (non-UK) or Swiss national adult;

• families with at least one “recently arrived” EEA (non-UK) or Swiss national adult;

• families with at least one non-EEA national adult and;

• families with at least one “recently arrived” non-EEA national adult

for the 2017 to 2018 tax year.

The statistics presented are based on the finalised tax credits data for 2017 to 2018.

Tables A1 and A2 also provide estimates of the number of families broken down by family type. Some families may contain both a EEA (non-UK) or Swiss national and a non-EEA national. These families would therefore be counted in both the “Families with at least one EEA (non-UK) or Swiss national adult” category and the “Families with at least one non-EEA national adult” category. Estimates for the number of families containing only UK nationals cannot be inferred from the table

.

14

A1 Breakdown of tax credits entitlement by different family structures tax year 2017 to 2018

Number of families

(thousands)

Working Tax Credit (WTC) entitlement

only (£million)

Child Tax Credit (CTC)

entitlement only (£million)

WTC & CTC entitlement (£million)

Total tax credits

entitlement (£million)

Average annual tax

credits entitlement1

(£)

Number of families

receiving more than £10,000 in tax credits (thousands)

All families 3,768 818 10,337 14,340 25,495 6,800 696

Families with at least one EEA2 (non-UK) or Swiss national adult

367 62 641 1,741 2,444 6,700 63

of which: Families with a UK national adult

37 5 93 146 243 6,500 6

Families with at least one recently arrived EEA (non-UK) or Swiss national adult

77 15 99 401 515 6,700 13


5 - 8 23 31 6,900 1

3

1 Average annual tax credits entitlement in this table is the average entitlement across all finalised awards. Other statistical publications present averages for awards to families with children only. The two sets of averages are therefore not directly comparable. Amounts have been rounded to the nearest £100. 2 The 31 EEA countries, for the purpose of this table and included in the figures above, are the 27 member states of the EU plus the three EEA non-EU member states Iceland, Liechtenstein and Norway plus Switzerland. Switzerland is in neither the EU nor the EEA but is part of the single market, which means Swiss nationals have the same rights to live and work in the UK as other EEA nationals. 3 Counts have been rounded to the nearest thousand. Amount and entitlement have been rounded to the nearest million, with the exception of average amounts which have been rounded to the nearest £100.

15

A1 Breakdown of tax credits entitlement by different family structures tax year 2017 to 2018 continued

Number of families

(thousands)

Working Tax Credit (WTC) entitlement

only (£million)

Child Tax Credit (CTC)

entitlement only (£million)

WTC & CTC entitlement (£million)

Total tax credits


Average annual tax

credits entitlement1

(£)

Number of families

receiving more than £10,000 in tax credits (thousands)

Families with at least one non-EEA2 national adult

524 70 1,351 2,782 4,202 8,000 151


201 33 492 1,133 1,658 8,300 65

Families with at least one recently arrived non-EEA national adult

41 3 99 190 291 7,100 8


8 1 18 26 44 5,600 1

3

1 Average annual tax credits entitlement in this table is the average entitlement across all finalised awards. Other statistical publications present averages for awards to families with children only. The two sets of averages are therefore not directly comparable. Amounts have been rounded to the nearest £100. 2 The 31 EEA countries, for the purpose of this table and included in the figures above, are the 27 member states of the EU plus the three EEA non-EU member states Iceland, Liechtenstein and Norway plus Switzerland. Switzerland is in neither the EU nor the EEA but is part of the single market, which means Swiss nationals have the same rights to live and work in the UK as other EEA nationals. 3 Counts have been rounded to the nearest thousand. Amount and entitlement have been rounded to the nearest million, with the exception of average amounts which have been rounded to the nearest £100.

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A2 Breakdown of tax credits entitlement by out-of-work and in-work families tax year 2017 to 2018

Out-of-work families In-work families

Number of families (thousands)

Total tax credits entitlement (£million)

Number of families

(thousands)

Total tax credits entitlement1

(£million)

All families 1,113 7,307 2,655 18,188

Families with at least one non-UK EEA2 national adult 53 325 314 2,119

of which: Families with a UK national adult 6 41 31 203

Families with at least one recently arrived non-UK EEA national adult 8 44 70 471


Families with at least one non-EEA national adult 135 931 389 3,271

of which: Families with a UK national adult 38 277 163 1,381

Families with at least one recently arrived non-EEA national adult 12 72 29 220


1 Counts have been rounded to the nearest thousand. Entitlement have been rounded to the nearest million. 2 The 31 EEA countries, for the purpose of this table and included in the figures above, are the 27 member states of the EU plus the 3 EEA non-EU member states Iceland, Liechtenstein and Norway plus Switzerland. Switzerland is in neither the EU nor the EEA but is part of the single market which means Swiss nationals have the same rights to live and work in the UK as other EEA nationals.

17

Section B: Income Tax, Class 1 and 4 NICs, tax credits and Child Benefit payments for non-UK nationals, tax year 2017 to 2018 Table B1 provides a breakdown for all non-UK EEA nationals that interacted with HMRC in tax year 2017 to 2018, grouped by country.

Table B2 provides a breakdown for all recently arrived non-UK EEA nationals that interacted with HMRC in tax year 2017 to 2018, grouped by country.

Table B3 provides a breakdown of tax credit entitlement for all non-UK EEA nationals in tax year 2017 to 2018, grouped by country.

Table B4 provides a breakdown of tax credit entitlement for all recently arrived non-UK EEA nationals in tax year 2017 to 2018, grouped by country.

Table B5 provides a breakdown for all non-EEA nationals that interacted with HMRC in tax year 2017 to 2018, grouped by country.

Table B6 provides a breakdown for all recently arrived non-EEA nationals that interacted with HMRC in tax year 2017 to 2018, grouped by country.

Table B7 provides a breakdown of tax credit entitlement for all non-EEA nationals in tax year 2017 to 2018, grouped by country.

Table B8 provides a breakdown of tax credit entitlement for all recently arrived non-EEA nationals in tax year 2017 to 2018, grouped by country.

Estimates of Income Tax and NICs for tax year 2017 to 2018 are derived from the SPI. As the counts and amounts are sample based estimates, values have been supressed for some specific countries where underlying sample counts are low. An entry of “-’’ in a table indicates that the data has been rounded down to 0 or has been withheld in line with HMRC’s Dominance and Disclosure policy.

18

B1 1Income Tax, Class 1 and 4 National Insurance Contributions, tax credits and Child Benefit payments for non-UK EEA nationals in tax year 2017 to 2018, grouped by country

Income Tax National Insurance

Contributions (NICs)

Tax credits

Child Benefit

Total number of individuals (thousands)

Total Income Tax amount

(£million)


Total NICs amount

(£million)


Total tax credits



Total Child Benefit


Austria 6 138 8 77 2 8 2 3 Belgium 12 232 15 117 4 23 4 7 Bulgaria 83 223 145 289 26 75 25 34 Cyprus 7 65 9 41 2 6 1 2 Czech Rep 28 111 45 122 11 50 11 18 Denmark 10 214 12 99 2 14 3 5 Finland 6 100 8 50 1 5 2 3 France 102 2,185 126 1,108 12 57 19 31 Germany 58 1,052 73 574 11 48 15 24 Greece 46 421 60 326 4 13 6 9 Hungary 85 225 115 307 16 53 17 25 Rep of Ireland 128 1,512 141 950 14 68 24 39 Italy 156 1,409 223 982 31 126 35 60 Latvia 62 140 87 215 22 85 25 37 Lithuania 129 336 177 440 37 138 46 66 Netherlands 36 522 46 274 18 106 15 30 Poland 552 1,348 761 1,967 177 586 210 306 Portugal 132 457 180 549 42 170 45 70 Romania 312 688 519 984 77 242 87 129 Slovak Rep 44 124 65 167 24 106 21 36 Spain 115 802 173 661 19 78 23 39 Sweden 18 324 21 147 4 25 5 9 Total other EU2 24 179 32 139 7 29 8 13

Total EU 2,152 12,807 3,042 10,583 564 2,113 648 994

Total other EEA3 6 168 8 54 2 16 2 5

Total EEA 2,159 12,974 3,050 10,638 567 2,129 651 999

Switzerland 7 125 7 61 1 5 1 2

Total EEA and Switzerland

2,165 13,099 3,057 10,699 568 2,134 652 1,001

1 Counts have been rounded to the nearest thousand. Amount and entitlement have been rounded to the nearest million. Due to rounding, sums of breakdowns may not equal the total stated. 2 Croatia, Estonia, Luxembourg, Malta and Slovenia 3 Iceland, Liechtenstein & Norway

19

B2 1Income Tax, Class 1 and 4 National Insurance Contributions, tax credits and Child Benefit payments for recently arrived2 non-UK EEA nationals in tax year 2017 to 2018, grouped by country



Tax credits

Child Benefit



(£million)


Total NICs amount

(£million)


Total tax credits



Total Child Benefit


Belgium 3 39 5 27 1 4 1 1 Bulgaria 36 55 79 111 10 25 8 11 Czech Rep 8 21 16 32 1 3 1 1 Denmark 2 40 3 22 - 1 - - France 28 392 45 255 1 5 1 2 Germany 11 205 19 121 1 4 1 2 Greece 17 64 29 81 2 5 2 4 Hungary 25 50 43 82 4 10 3 4 Rep of Ireland 21 122 31 127 2 14 3 5 Italy 64 249 119 291 17 68 16 30 Latvia 8 15 17 29 2 5 2 2 Lithuania 22 34 45 67 4 12 4 6 Netherlands 9 81 13 60 2 12 2 3 Poland 107 193 192 340 20 53 19 26 Portugal 44 114 70 169 8 28 10 15 Romania 196 322 368 581 42 115 42 61 Slovak Rep 6 13 13 22 3 9 1 2 Spain 46 224 87 223 7 28 8 14 Sweden 3 42 5 29 1 3 - 1

Total other EU3 9 91 15 59 1 3 1 2

Total EU 667 2,366 1,213 2,729 128 408 126 194

Total other EEA4 1 23 2 12 1 3 - 1

Total EEA 669 2,388 1,216 2,741 129 412 126 195

Switzerland 2 16 3 14 - 1 - -


671 2,404 1,218 2,755 129 412 126 195

1 Counts have been rounded to the nearest thousand. Amount and entitlement have been rounded to the nearest million. Due to rounding, sums of breakdowns may not equal the total stated. 2 Recently arrived, for the purpose of these estimates, means that the effective date of arrival is from 6th April 2014 to 5th April 2018 inclusive. 3 Austria, Croatia, Estonia, Finland, Luxembourg, Malta and Slovenia 4 Iceland, Liechtenstein and Norway

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B3 1A breakdown of tax credits payments for non-UK EEA nationals in tax year 2017 to 2018, grouped by country

Receiving the Working Tax Credit only

Receiving the Child Tax Credit only

Receiving the Child Tax Credit and Working Tax Credit

Total tax credits

Total number of individuals

(thousands)

Total entitlement (£million)






Total tax credits


Austria - - 1 2 1 6 2 8 Belgium - - 1 5 2 18 4 23 Bulgaria 4 6 8 14 14 55 26 75 Cyprus - - 1 2 1 4 2 6 Czech Rep 1 1 5 17 6 31 11 50 Denmark - - 1 3 1 11 2 14 Finland - - - 1 1 4 1 5 France 1 1 5 17 6 38 12 57 Germany 1 2 4 12 6 34 11 48 Greece - 1 2 4 2 8 4 13 Hungary 2 2 7 16 7 35 16 53 Rep of Ireland 1 2 8 31 5 35 14 68 Italy 2 3 10 26 20 98 31 126 Latvia 2 2 10 26 11 58 22 85 Lithuania 3 4 15 35 18 99 37 138 Netherlands 1 1 6 25 11 80 18 106 Poland 13 16 85 181 78 389 177 586 Portugal 3 3 18 51 21 115 42 170 Romania 8 9 27 53 42 180 77 242 Slovak Rep 2 3 10 35 13 69 24 106 Spain 1 2 7 19 11 58 19 78 Sweden - - 2 6 3 18 4 25

Total other EU2 - 1 3 10 3 18 7 29

Total EU 47 59 235 593 282 1,460 564 2,113

Total other EEA3 - - 1 3 2 12 2 16

Total EEA 47 60 236 597 284 1,472 567 2,129

Switzerland - - - 1 1 5 1 5


47 60 236 598 284 1,477 568 2,134

1 Counts have been rounded to the nearest thousand. Amount and entitlement have been rounded to the nearest million. Due to rounding, sums of breakdowns may not equal the total stated. 2 Croatia, Estonia, Luxembourg, Malta and Slovenia 3 Iceland, Liechtenstein and Norway

21

1 Counts have been rounded to the nearest thousand. Amount and entitlement have been rounded to the nearest million. Due to rounding, sums of breakdowns may not equal the total stated. 2 Austria, Croatia, Estonia, Finland, Luxembourg, Malta and Slovenia 3 Iceland, Liechtenstein and Norway

B4 1A breakdown of tax credits payments for recently arrived non-UK EEA nationals in tax year 2017 to 2018, grouped by country




Total tax credits


(thousands)







Total tax credits


Belgium - - - 1 1 3 1 4 Bulgaria 2 2 3 4 5 19 10 25 Czech Rep - - - 1 - 2 1 3 Denmark - - - - - 1 - 1 France - - - 1 1 4 1 5 Germany - - - 1 1 3 1 4 Greece - - 1 1 1 3 2 5 Hungary 1 1 1 2 2 7 4 10 Rep of Ireland - - 1 6 1 8 2 14 Italy 1 1 4 11 12 56 17 68 Latvia - - 1 1 1 4 2 5 Lithuania - - 1 3 2 9 4 12 Netherlands - - 1 2 2 10 2 12 Poland 2 2 8 14 9 37 20 53 Portugal 1 1 3 7 4 21 8 28 Romania 6 7 13 22 23 86 42 115 Slovak Rep - - 1 2 2 7 3 9 Spain 1 1 2 6 4 22 7 28 Sweden - - - 1 - 2 1 3 Total other EU2 - - - 1 - 2 1 3

Total EU 15 16 41 87 72 306 128 408

Total other EEA3 - - - 1 - 3 1 3

Total EEA 15 16 42 88 72 308 129 412

Switzerland - - - - - 1 - 1


15 16 42 88 72 309 129 412

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B5 1Income Tax, Class 1 and 4 National Insurance Contributions, tax credits and Child Benefit payments for non-EEA2 nationals in tax year 2017 to 2018, grouped by country



Tax credits

Child Benefit



(£million)


Total NICs amount

(£million)


Total tax credits



Total Child Benefit


Afghanistan 8 22 15 21 27 140 16 33 Albania 10 36 13 34 6 21 5 8 Algeria 7 32 10 33 9 40 6 10 Argentina 3 84 3 36 - 1 - 1 Australia 58 1116 63 551 2 7 4 7 Bangladesh 23 70 48 84 71 311 32 58 Belarus 3 23 3 21 1 2 1 1 Brazil 21 169 29 123 6 20 6 8 Cameroon 6 21 7 26 3 13 3 5 Canada 25 530 27 252 2 6 3 4 China 50 347 71 290 18 69 22 33 Colombia 11 61 14 53 3 10 3 4 Egypt 10 118 12 80 3 12 2 3 Eritrea 7 12 12 22 8 40 7 12 Ethiopia 6 17 7 21 5 24 4 7 Gambia 7 12 9 22 4 21 4 6 Ghana 47 157 58 207 18 97 20 36 Guyana 4 15 4 18 1 3 1 1 India 293 2,429 320 1,791 57 174 78 119 Indonesia 3 15 4 14 1 3 1 1 Iran 22 154 27 108 14 45 11 14 Iraq 12 86 16 52 22 96 14 25 Israel 6 107 5 45 2 11 1 2 Jamaica 29 86 38 121 14 81 15 23 Japan 13 167 14 94 1 4 3 4

Jordan 2 29 3 16 1 4 1 1 Kenya 16 87 19 79 4 18 5 8 Lebanon 4 58 4 28 3 12 2 3

1 Counts have been rounded to the nearest thousand. Amount and entitlement have been rounded to the nearest million. Due to rounding, sums of breakdowns may not equal the total stated. 2 Non-EEA nationals do not include Switzerland. Statistics for Swiss nationals are included with EEA nationals.

23

B5 1Income Tax, Class 1 and 4 National Insurance Contributions, tax credits and Child Benefit payments for non-EEA2 nationals in tax year 2017 to 2018, grouped by country (continued)



Tax credits

Child Benefit


(thousands)


(£million)


Total NICs amount

(£million)


Total tax credits



Total Child Benefit


Macedonia 3 14 3 12 1 5 1 2 Malawi 2 13 3 12 1 5 1 2 Malaysia 19 205 23 142 3 10 4 6 Mauritius 13 79 13 72 2 7 3 5 Mexico 4 50 5 32 - 2 1 1 Morocco 6 57 8 34 7 29 4 7 Nepal 29 77 36 111 5 11 7 10 New Zealand 30 397 33 247 1 3 2 4 Nigeria 83 362 109 414 32 154 36 64 Pakistan 96 457 143 412 152 692 77 149 Philippines 74 274 85 381 9 26 23 34 Russia 15 238 19 135 3 10 4 6 Serbia 5 30 6 27 2 10 2 4 Sierra Leone 8 30 10 40 4 20 5 8 Singapore 4 92 5 46 - 1 - 1 Somalia 12 26 19 40 30 224 22 54 South Africa 64 888 69 534 6 26 12 18 South Korea 6 48 7 36 1 3 1 2 Sri Lanka 42 219 55 190 28 105 23 37 Sudan 6 34 9 33 8 36 5 10 Syria 3 19 6 17 10 42 7 14 Tanzania 5 34 6 27 2 9 2 3 Thailand 12 25 18 33 5 18 6 7 Trinidad & Tobago 6 55 6 47 1 4 2 2 Turkey 27 177 41 122 25 101 17 26 Uganda 10 42 11 51 4 21 5 8


24

B5 1Income Tax, Class 1 and 4 National Insurance Contributions, tax credits and Child Benefit payments for non-EEA2 nationals in tax year 2017 to 2018, grouped by country (continued)



Tax credits

Child Benefit


(thousands)


(£million)


Total NICs amount

(£million)


Total tax credits



Total Child Benefit


Ukraine 11 67 14 54 2 8 3 5 USA 55 2,268 59 850 5 21 6 9 Venezuela 3 18 4 15 1 2 1 1 Vietnam 6 18 9 17 3 14 3 5 Zambia 4 23 5 22 1 5 2 3 Zimbabwe 45 201 54 231 12 52 19 30 Total other non-EEA 66 379 90 328 43 219 37 68

Total non-EEA 1,477 12,974 1,837 9,007 711 3,179 609 1,043


25

B6 1Income Tax, Class 1 and 4 National Insurance Contributions, tax credits and Child Benefit Payments for recently arrived2 non-EEA3 nationals in tax year 2017 to 2018, grouped by country



Tax credits

Child Benefit


(thousands)


(£million)


Total NICs amount

(£million)


Total tax credits



Total Child Benefit


Australia 18 173 26 137 - - - - Brazil 3 30 6 23 1 1 - - Canada 6 74 9 50 - - - - China 8 72 14 56 - 1 - - India 40 283 45 233 5 12 1 1 Japan 3 54 3 23 - - - - Malaysia 2 18 4 13 - - - - New Zealand 9 39 12 49 - - - - Nigeria 5 15 12 23 2 7 1 1 Pakistan 7 38 13 39 10 32 2 3 Philippines 5 17 9 27 - 1 - - Russia 3 54 5 32 - - - - South Africa 6 73 8 49 - - - - Turkey 5 27 7 17 1 2 - 1 USA 14 594 18 269 - 1 - - Total Other non-EEA 38 249 77 216 36 118 16 27

Total non-EEA 171 1810 267 1257 56 176 21 35

1 Counts have been rounded to the nearest thousand. Amount and entitlement have been rounded to the nearest million. Due to rounding, sums of breakdowns may not equal the total stated. 2 Recently arrived, for the purpose of these estimates, means that the effective date of arrival is from 6th April 2014 to 5th April 2018 inclusive. 3 Non-EEA nationals do not include Switzerland. Statistics for Swiss nationals are included with EEA nationals.

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B7 1A breakdown of tax credits payments for non-EEA2 nationals in tax year 2017 to 2018, grouped by country




Total tax credits









Afghanistan 1 2 7 27 19 111 27 140 Albania - - 3 10 2 11 6 21 Algeria - - 5 16 4 24 9 40 Argentina - - - - - 1 - 1 Australia - - 1 3 1 4 2 7 Bangladesh 3 4 23 77 45 230 71 311 Belarus - - - 1 - 1 1 2 Brazil - - 3 7 3 13 6 20 Cameroon - - 2 6 1 7 3 13 Canada - - 1 2 1 4 2 6 China 1 1 8 21 10 47 18 69 Colombia - - 1 3 1 6 3 10 Egypt - - 2 5 1 6 3 12 Eritrea - 1 5 22 3 18 8 40 Ethiopia - - 3 11 2 13 5 24 Gambia - - 3 10 2 11 4 21 Ghana - 1 10 37 8 59 18 97 Guyana - - - 1 - 2 1 3 India 5 6 28 64 24 104 57 174 Indonesia - - - 1 - 1 1 3 Iran 1 2 8 22 5 21 14 45 Iraq 1 1 12 43 10 51 22 96 Israel - - - 2 1 9 2 11 Jamaica - 1 7 31 7 49 14 81 Japan - - 1 2 - 2 1 4 Jordan - - - 2 - 3 1 4 Kenya - - 2 8 1 9 4 18 Lebanon - - 1 4 1 8 3 12 Macedonia - - 1 2 1 3 1 5


27

B7 1A breakdown of tax credits payments for non-EEA2 nationals in tax year 2017 to 2018, grouped by country (continued)




Total tax credits









Malawi - - 1 3 - 3 1 5 Malaysia - - 1 4 1 6 3 10 Mauritius - - 1 3 1 3 2 7 Mexico - - - 1 - 1 - 2 Morocco - - 3 11 3 17 7 29 Nepal - - 3 6 1 5 5 11 New Zealand - - 1 1 - 2 1 3 Nigeria 1 2 19 67 12 85 32 154 Pakistan 10 16 56 201 86 476 152 692 Philippines - - 5 12 3 14 9 26 Russia - - 1 4 1 6 3 10 Serbia - - 1 4 1 6 2 10 Sierra Leone - - 2 8 1 12 4 20 Singapore - - - - - - - 1 Somalia 1 1 14 80 16 142 30 224 South Africa - 1 4 11 2 14 6 26 South Korea - - - 1 - 2 1 3 Sri Lanka 1 2 10 26 17 77 28 105 Sudan 1 1 5 18 3 17 8 36 Syria - - 7 27 3 15 10 42 Tanzania - - 1 4 1 5 2 9 Thailand - - 3 7 2 10 5 18 Trinidad & Tobago

- - 1 2 - 2 1 4

Turkey 1 2 9 26 15 73 25 101 Uganda - - 2 10 1 11 4 21 Ukraine - - 1 3 1 5 2 8 USA - 1 2 7 2 13 5 21 Venezuela - - - 1 - 1 1 2


28

B7 1A breakdown of tax credits payments for non-EEA2 nationals in tax year 2017 to 2018, grouped by country (continued)




Total tax credits









Vietnam - - 1 4 2 10 3 14 Zambia - - 1 2 - 2 1 5 Zimbabwe - 1 8 25 4 26 12 52 Total Other non-EEA 1 2 24 102 17 114 43 219

Total non-EEA 34 52 326 1119 351 2008 711 3179


29

B8 1A breakdown of tax credits payments for recently arrived2 non-EEA3 nationals in tax year 2017 to 2018, grouped by country




Total tax credits









Australia - - - - - - - - Brazil - - - - - 1 1 1 Canada - - - - - - - - China - - - - - - - 1 India - - 2 4 3 8 5 12 Japan - - - - - - - - Malaysia - - - - - - - - New Zealand - - - - - - - - Nigeria - - 1 3 1 4 2 7 Pakistan - - 4 7 6 25 10 32 Philippines - - - - - - - 1 Russia - - - - - - - - South Africa - - - - - - - - Turkey - - - 1 - 1 1 2 USA - - - - - - - 1 Total other non-EEA 1 1 21 59 14 58 36 118

Total non-EEA 2 2 30 76 24 98 56 176

1 Counts have been rounded to the nearest thousand. Amount and entitlement have been rounded to the nearest million. Due to rounding, sums of breakdowns may not equal the total stated. 2 Recently arrived, for the purpose of these estimates, means that the effective date of arrival is from 6th April 2014 to 5th April 2018 inclusive. 3 Non-EEA nationals do not include Switzerland. Statistics for Swiss nationals are included with EEA nationals.

30

Section C: Shares of total income (before and after tax) and Income Tax for percentile groups, 2017 to 2018, for non-UK nationals

Tables C1 and C2 provide an analysis into the distribution and shares of total income (before and after tax) for non-UK nationals in the 2017 to 2018 tax year. The tables show the

• share for total income before tax

• share for total income after tax

• share for total tax

paid by percentile groups ranged on total income before tax. These figures shown are for EEA and non-EEA nationals with corresponding figures for recently arrived individuals. The percentile points for total income before tax and the mean income before tax is also given.

These figures are drawn from the SPI 2017 to 2018 and features only individuals who pay tax.

31

C1 Shares of total income (before and after tax) and Income Tax for percentile groups, tax year 2017 to 2018 for non-UK EEA nationals

Taxpayers only Percentage

1 The percentile groups are calculated independently for each group and therefore the top 1% of "All non-UK EEA nationals" reflects the 1% of individuals with the highest income before tax in that group.

Percentile groups1 (ranged on total income before tax)

Total (all taxpayers) £billion

Bottom Top

1% 5% 10% 25% 50% 50% 25% 10% 5% 1%

Share of total income before tax Total income before tax (£bn)

All non-UK EEA nationals 0.3% 1.8% 3.8% 10.5% 24.7% 75.3% 56.2% 39.3% 30.8% 18.1% 72.4

Recently arrived non-UK EEA nationals 0.4% 2.3% 4.8% 13.3% 30.1% 69.9% 49.0% 32.0% 23.9% 13.2% 17.1

Share of total income after tax Total income after tax (£bn)



Share of total tax Total tax (£bn)



Percentile points for total income before tax Amounts (£)

1 5 10 25 50 75 90 95 99 Mean

All non-UK EEA nationals

11,700

12,600

13,700

16,500 21,600

30,900

47,700

70,500

204,100 33,400

Recently arrived non-UK EEA nationals

11,600

12,300

13,200

15,400 18,800

24,800

35,300

49,200

113,900 25,500

Source: SPI tax year 2017 to 2018, matched to Adult NINo registration data

32

Percentile groups1 (ranged on total income before tax)

Total (all taxpayers) £billion

Bottom Top

1% 5% 10% 25% 50% 50% 25% 10% 5% 1%

Share of total income before tax Total income before tax (£bn)

All non-EEA nationals 0.2% 1.4% 2.9% 8.6% 21.6% 78.4% 58.5% 40.5% 30.8% 17.2% 63.8

Recently arrived non-EEA nationals 0.2% 1.3% 2.7% 7.8% 19.4% 80.6% 62.3% 44.7% 34.7% 19.3% 7.8

Share of total income after tax Total income after tax (£bn)



Share of total tax Total tax (£bn)



Percentile points for total income before tax Amounts (£)

1 5 10 25 50 75 90 95 99 Mean

All non-EEA nationals

11,700

12,700

14,200

18,500 27,400

42,700

68,800

102,500

252,500 43,200

Recently arrived non-EEA nationals

11,700

12,600

13,700

17,300 26,100

42,500

72,500

115,900

314,800 45,500

Source: SPI tax year 2017 to 2018, matched to Adult NINo registration data

1 The percentile groups are calculated independently for each group and therefore the top 1% of "All non-EEA nationals" reflects the 1% of individuals with the highest income before tax in that group.

C2 Shares of total income (before and after tax) and Income Tax for percentile groups, tax year 2017 to 2018 for non-EEA nationals

Taxpayers only Percentage

33

Section D: Analysis of non-UK nationals according to their highest rate of liability, tax year 2017 to 20181 Table D1 presents the number of non-UK nationals who are liable to payer Income Tax for the 2017 to 2018 tax year. Taxpayers are subdivided by their highest rate of liability.

Source: Survey of Personal Incomes 2017 to 2018 tax year, matched to Adult NINo registration data

1Table D1 now only contains figures for those liable to pay Income Tax. It previously contained figures for those with an Income Tax record which did not fully represent those who were not liable to pay Income Tax.

D1 The number of non-UK nationals with an Income Tax liability for tax year 2017 to 2018 Taxpayers only

Thousands

Non-UK EEA Non-EEA

Individuals with Income Tax liability for tax year 2017 to 2018 2,165 1,477

Of which liable to:

Higher rate or above 234 304

Basic rate 1,931 1,174

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