Migrant workers and foreign students could be the unintended victims of the changes to non-dom tax rules, a campaign group has warned.

The Low Incomes Tax Reform Group told the FT that low-paid workers and students from abroad could find themselves caught in the complex and uncertain reforms of tax rules for foreign residents.

The lobby group, backed financially by the Chartered Institute of Taxation, said the consultation on levying a £30,000 levy on non-domiciled taxpayers who want to have foreign income made exempt from UK tax has ignored the fact that as many as 7 million people in the UK could be non-domiciled.

The group said that informing low-paid migrants and students of the changes to tax rules would be 'a massive educational challenge'.

The reforms, announced in the 2007 PBR, were menat to target wealthy residents with large income generated offshore.

Further reading:

Non-dom rules could 'kill golden goose'

Non-doms: called into question