Are they technically leaving if they are "non-domiciled"? That means their official home for tax purposes was never the UK.
It also means the tax difference of them leaving is near zero surely?
It also means the tax difference of them leaving is near zero surely?
This was great for people who just want to come to the UK to work say in finance for a few years but don't want to move their inheritance regime or finances from other countries. It was much fairer than most people make it out to be since most other countries dropped the double taxation agreement if you opted for this, therefore you would also pay tax in your origin country.
Here's a list of prominent ones.
https://en.wikipedia.org/wiki/List_of_people_with_non-domici...
A Conservative MP who "inherited" the status.
A son of a British newspaper magnate that got it because his dad became a tax exile to France.
Hereditary peers in the House of Lords who were claiming to live abroad and so on
And many of the "other countries" in these cases are in fact tax havens like Monaco or Belize.
They were still paying taxes on any UK income.
> It also means the tax difference of them leaving is near zero surely?
Only if you assume they didn't pay any VAT.
Now we just need to deal with all the overseas territories and their tax arrangements. Do those count as "in the UK"? I believe not. But they benefit from the UK defense umbrella.