Home Money Non-dominant lament: I can afford to live in the UK, but I can’t die here

Non-dominant lament: I can afford to live in the UK, but I can’t die here

0 comments
Coming? Rachel Reeves to announce Fall Budget on October 30
  • Increasing inheritance tax will deceive our children, say businessmen

A flat-rate tax that expires every year could be the solution to the growing challenges Chancellor Rachel Reeves faces in her autumn budget plan to squeeze more taxes out of ‘non-doms’.

These are people whose permanent home is outside the UK for tax purposes and therefore enjoy certain tax privileges.

A similar scheme in Italy – led by Prime Minister Giorgia Meloni – is attracting non-dominant people from the UK and elsewhere who are willing to pay reasonable amounts in taxes, but are unwilling to be penalized.

Coming? Rachel Reeves to announce Fall Budget on October 30

Ahead of the October 30 Budget, Reeves’ threat to impose an inheritance tax on the overseas assets of non-dominants has sparked an exodus of these deep-pocketed families and businessmen.

Currently, your estates are liable for IHT only on money earned in the UK and on UK property, including those held through foreign companies.

Upon learning of the plan, one non-dom is said to have commented: “I can afford to live in the UK, but I can no longer afford to die there.”

An embarrassment for the Government, research by consultancy Oxford Economics reveals that Reeves’s crackdown would not raise the expected £2.6bn, but would result in a loss of income of £900m.

Politics: Non-doms are now being drawn to Giorgia Meloni's Italy

Politics: Non-doms are now being drawn to Giorgia Meloni’s Italy

Non-doms are wealth creators, starting businesses, supporting employment, and spending freely on expensive goods and services. But up to a third could leave Britain, according to Oxford Economics.

Dominic Lawrance, a tax specialist at law firm Charles Russell Speechlys, says existing non-dominants – and those contemplating a move to the UK – are being deterred by Reeves’ desire to bring foreign assets into the IHT network.

Lawrance said: “It is considered draconian and hostile – the final straw.”

The rule change would apply to those who have resided for 10 years and would continue to cover them for 10 years if they decided to leave Britain.

Under Italian non-dom rules – which are attracting some of those fleeing Reeves’ politics – a flat annual fee of €200,000 (£167,000) applies to overseas income.

The influx of non-doms to Milan is seen as having brought a renaissance to the city, suggesting a UK plan could have the same effects.

Hit ’em on the way out, says think tank

The mobility of the super-rich means it is difficult to tax them.

However, the Institute for Fiscal Studies think tank is trying to put an end to this by charging exit fees to those who leave.

In a report published today, recommending a complete overhaul of the capital gains system, the IFS suggests taxing people “on their accrued but unrealized gains”, while exempting newcomers from UK CGT for earnings they earned while living abroad. However, the IFS acknowledges that such a move would “raise practical challenges.”

Currently, CGT raises around £15 billion a year. According to the IFS, around 350,000 people are subject to the tax each year.

He added: “Two-thirds of the CGT’s income comes from just 12,000 people.”

DIY INVESTMENT PLATFORMS

Easy investing and ready-to-use portfolios

AJ Bell

Easy investing and ready-to-use portfolios

AJ Bell

Easy investing and ready-to-use portfolios

Free Fund Trading and Investment Ideas

Hargreaves Lansdown

Free Fund Trading and Investment Ideas

Hargreaves Lansdown

Free Fund Trading and Investment Ideas

Fixed fee investing from £4.99 per month

interactive inverter

Fixed fee investing from £4.99 per month

interactive inverter

Fixed fee investing from £4.99 per month

Get £200 back in trading fees

sax

Get £200 back in trading fees

sax

Get £200 back in trading fees

Free trading and no account commission

Trade 212

Free trading and no account commission

Trade 212

Free trading and no account commission

Affiliate links: If you purchase a This is Money product you may earn a commission. These offers are chosen by our editorial team as we think they are worth highlighting. This does not affect our editorial independence.

Compare the best investment account for you

You may also like