It is not possible to update these figures on a directly comparable basis due to changes in the methodology applied since the publication of the background paper. Specifically, whereas the figures set out in the background paper were based on a 10 per cent. sample of the self-assessment system, current data draws on all available self-assessment returns.
On that basis, data drawn from the 2005-06 self-assessment returns show that some 143,000 have a residence or domicile status which would enable them to benefit from the remittance basis of taxation. Of these, some 114,000 are non-domiciled residents, with the remainder being resident but not ordinarily resident.
The most recent analysis suggests that around 83,000 individuals completed an employment schedule with UK employment income of about £9.7 billion, giving an average annual employment income of just under £120,000. A smaller subset of 17,000 also returned foreign earnings totalling £900 million which were not remitted to the UK and therefore not liable to tax, giving an average foreign earnings figure of just over £50,000.
As the data contained in paragraph 2.15 of the background paper was the result of a one-off analytical exercise which has not been repeated, an update is therefore not available.