In an effort to raise money to plug holes in public finances, the Treasury are planning tax changes for non-UK domiciles, who are by definition British citizens with interests abroad who have “non-domiciled” status, meaning they do not pay tax on earnings made outside the United Kingdom. It should be noted that the questions and suggested answers in the draft are to assist tax advisers when considering the issues and are not actual legal advice. HMRC have yet to comment or agree to the guidance at this stage.