HMRC Analysis of Intra-UK Taxpayer Migration 2010-2023

UK HMRC Publications & Guidance

Published March 17th, 2026

Detected March 17th, 2026

Summary

HM Revenue & Customs has published an analysis of intra-UK taxpayer migration trends between Scotland, Wales, and the rest of the UK from 2010 to 2023. The report details movements of individuals and their declared income over a 12-year period.

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What changed

HM Revenue & Customs (HMRC) has released a research and analysis publication titled 'Intra-UK migration of taxpayers', detailing long-term trends in taxpayer migration between Scotland, Wales, and the rest of the UK from 2010 to 2023. The analysis is based on administrative tax data and includes breakdowns by age group and income band, providing insights into the movements of individuals and their declared income over a 12-year period.

This document is primarily for informational purposes, offering statistical insights rather than imposing new regulatory obligations. Compliance officers should note the publication date and the scope of the data presented. No specific actions or compliance deadlines are mandated by this report, but it may inform future policy discussions or analyses related to regional economic activity and taxation.

Source document (simplified)

Research and analysis

Intra-UK migration of taxpayers

Analysis of long-term trends in intra-UK migration between Scotland, Wales and the rest of the UK.

From: HM Revenue & Customs Published 17 March 2026 Get emails about this page

Documents

Intra-UK migration of individuals: movements in numbers and income between 2010 to 2011 and 2022 to 2023

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Details

Analysis of a longitudinal dataset tracking the movements of individuals and income declared to HMRC across Scotland, Wales and other parts of the UK over time based on administrative tax data. The analysis covers 12 year period and includes breakdowns by age group and income band.

If you have any other enquiries about the analysis, please contact:

personaltax.statistics@hmrc.gov.uk

Knowledge, Analysis and Intelligence HM Revenue and Customs
100 Parliament Street
LONDON
SW1A 2BQ

Any media enquiries should be directed to the HMRC Press Office contacts listed on the front page of this release.

Media contact: HMRC Press Office, news.desk@hmrc.gov.uk