Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many people who pay income tax via PAYE also paid capital gains tax across (a) basic, (b) higher rate and (c) additional rate taxpayers in the most recent year for which figures are available.

HMRC does not routinely produce estimates of how many capital gains taxpayers are in each PAYE-specific Income Tax band. A reliable estimate would only be available at disproportionate cost.

HMRC does produce estimates of the number of capital gains taxpayers split by total taxable income as part of its annual accredited official statistics. These are available here:

https://www.gov.uk/government/statistics/capital-gains-tax-statistics

Table 3 shows the estimated number of individual taxpayers by size of gain and taxable income.