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The estimated number of taxpayers liable for tax at the higher rate are published
in the HMRC National Statistics table 2.1, available here:<br /> <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/710887/Table_2.1.pdf"
target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/710887/Table_2.1.pdf</a>
<br /> These estimates are based on the Survey of Personal Incomes (SPI) outturn data
up to 2015-16. The 2016-17, 2017-18 and 2018-19 estimates are based upon the 2015-16
Survey of Personal Incomes projected using economic assumptions consistent with the
OBR’s March 2018 economic and fiscal outlook.
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