Budget: Changes for non doms are a 'game changer'

The changes for non doms weren't unexpected after the attention they received in the Election campaign, but are a game changer for those affected. Non doms who have been in the UK since 2002 will come within the full UK tax regime in 2017. All their overseas interests will need to be translated and understood in the UK, which can take weeks or months of work.

Non doms who face tax rises or complications as a result of the changes have a simple choice: get their affairs in order or prepare to leave the UK. The 15 year limit, which could be 13 unless you come on 6th April and leave on the 5th, isn't very long if, for example, you're wanting to educate your children in the UK.

The change to bring non-UK companies holding UK property into the inheritance tax net was a little more of a surprise but consistent with changes in the last Parliament. This package of measures are ripe for review and integration now.