Advisers have described the long-awaited draft legislation for the new non-dom taxation regime as complex and very extensive.
'The draft legislation is of such volume and complexity that it adds further weight to calls to delay implementation by a year to get it right,' said PricewaterhouseCoopers tax partner John Whiting
In a release HM Revenue & Customs confirmed that the draft rules will levy a £30,000 charge on non-domicileds who have been in the UK for seven of the last 10 years and want to continue to have off-shore income kept tax free.
The draft document also suggests that non-doms choosing to keep income off-shore tax free will lose all personal allowances for UK-earned income.
'The current rules will be amended to remove flaws and anomalies that allow individuals using the remittance basis to avoid paying tax on foreign income and gains where it is properly due,' HMRC said.
Advisers and tax barristers will be poring over the draft legislation and documents to try and understand what the implications of the new rules will be.
Since the changes were first announced in the 2007 pre-Budget report advisers have expressed fears that migrant workers and foreign students could be unintended victims of the changes.
Concerns have also been raised over how US citizens working in the UK, who are already taxed on worldwide income, will be impacted.
The amendments in the draft legislation are to be put before Parliament in the 2008 Finance Bill.
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