Details were published this morning by HMRC, demonstrating that 364,000 people are paying the 45p rate of tax on income over £150,000.
They represent 1.2% of income tax payers in the UK.
This has risen from 330,000 last year and is up from 311,000 in 2013-14.
Some 25.1 million (81.8% of taxpayers) were paying tax at the basic 20% rate, while 4.2 million people (13.7% of taxpayers) pay tax at the higher 40% rate.
More information from the HMRC report
In 2014-15, 26.1 million individuals (84.9%) were non-higher rate taxpayers, 4.3 million individuals (14%) were HR taxpayers and 328,000 (1.1%) were Additional Rate (AR) taxpayers.
In 2017-18, an estimated 25.8 million individuals (85.1%) are non-Higher Rate taxpayers, 4.2 million individuals (13.7%) are HR taxpayers and 364,000 (1.2%) are AR taxpayers.
Among non-Higher Rate taxpayers in 2014-15, there were 285,000 starting rate taxpayers (0.93% of all taxpayers), classified as those with taxable savings only below the £2,880 starting rate limit on which a 10% tax rate applied.
A further 686,000 (2.2%) without taxable earnings but with taxable savings above the starting rate limit and/or taxable dividends were savers rate taxpayers, where rates of 20% and 10% applied to savings and dividends. The remaining 25.1 million (81.8%) of non-Higher Rate taxpayers had taxable earnings and are classified as Basic Rate taxpayers.
The number of Additional Rate taxpayers increased in 2014-15, to a total of 328 thousand from 311 thousand in 2013-14 which is mainly due to the additional rate threshold being fixed at £150,000.
In 1990-91, an estimated 24.4 million individuals, representing the large majority of all income taxpayers (93.5%) were non-higher rate taxpayers. The remaining 1.7 million were higher rate taxpayers.