The number of individual income taxpayers by constituency can be found in table 3.15 "Income and tax by Parliamentary Constituency" on HM Revenue and Customs' website.
http://www.hmrc.gov.uk/stats/income_distribution/menu-by-year.htm#315
Estimates are based on the survey of personal incomes, of which 2005-06 is the latest available.
Information on the number of higher rate taxpayers at constituency level is not readily available. Sample sizes at constituency level are small and estimates can demonstrate a large variability from year to year, therefore any inference from the information in table 3.15 should take into account the confidence intervals in table 3.15a "Income and tax by Parliamentary Constituency, Confidence Intervals".