With the new rules on Annual Tax on Enveloped Dwellings, Capital Gains Tax on non-resident entities from 6 April 2015, increase in the remittance tax charge and higher rates of Stamp Duty Land Tax for high value properties introduced by the Conservative led coalition, it is already becoming much more difficult for non domiciled individuals to avoid tax on overseas income and UK property.

Non-dom status allows foreign nationals and even some British nationals to reside in the UK but cite another country as their real domicile, avoiding full UK tax on their overseas earnings in the process.