Furthermore, with significant changes to the non-dom tax regime on the horizon, many are rethinking their future in the UK.
Tax Changes: The End of Non-Dom Status
For decades, non-doms benefited from the UK’s favourable tax regime, allowing them to pay taxes only on income brought into the UK rather than on global earnings. However, the upcoming reforms, set to take effect in April 2025, will bring an end to this preferential treatment. Chancellor Rachel Reeves has announced the abolition of the non-dom regime, replacing it with a residence-based system that taxes individuals on their worldwide income.
David Lesperance, an expert in tax and immigration planning, has noted that these changes have added urgency to many wealthy residents’ plans to leave the UK. “Wealthy individuals were already bracing for changes and need to adapt with haste. We are in contact daily with those looking at securing their wealth for future generations helping to implement solid plan A’s with a reliable back-up. The fickle nature of legislators has but those with means on guard to plan for multiple eventualities", Lesperance explained. The new rules, which end the remittance basis, are hoped to generate significant additional tax revenue but have raised fears of an exodus of affluent residents’. Industry experts like Lesperance note that the authorities are underestimating the mobility of capital. London is without doubt a major draw but the push factors to leave are mounting.
Rising Cost of Living and Inheritance Tax
The cost of living in London and other major UK cities has skyrocketed, exacerbating the desire among many Britons to seek more affordable alternatives abroad. Coupled with high inheritance tax rates, the financial pressures are pushing many to reassess their long-term residency. The inheritance tax, currently at 40%, is one of the highest among developed nations, making wealth preservation more difficult for UK residents.
The combination of these factors has made jurisdictions like Portugal and Italy attractive alternatives, offering more favourable tax structures for expatriates. Italy’s flat-tax regime, for example, allows foreign residents to pay a flat rate of €100,000 on all foreign income, while Portugal has well established advantages.
Safety Concerns and Brexit’s Impact
Safety concerns also play a role, as increasing crime rates in major UK cities have caused some individuals to seek out more secure environments. Moreover, Brexit has left many Britons eager to regain their European Union rights. Since the UK’s departure from the EU, British nationals have lost the freedom to live, work, and travel within Europe without restrictions. This loss of mobility has been a significant blow, particularly to those who frequently traveled or had business interests in the EU.
Expert Insights: Looking for New Opportunities Abroad
Mark Penney, managing director at SunCap Visa (www.suncapvisa.com) , commented, “For many Brits, or those in the non-dom category, relocating abroad is not just about tax savings; it’s about quality of life, access to global markets, and securing a stable future for their families. The growing cost of living and uncertainty around taxes are key factors pushing people to look for more favourable options in Europe and beyond.”
While local real estate guru, Alexandra Bonte of Bonte Filipidis (www. bontefilipidis.com) agrees noting that ‘"British investors are increasingly drawn to areas like Lisbon, Cascais, and Estoril for their blend of vibrant city life, access to top international schools, and proximity to the beach. These locations offer not only a coastal lifestyle but also a rich cultural environment, making them ideal for families seeking a well-rounded lifestyle with strong educational options’.
Investor Preferences: Diversification and Flexibility
For investors relocating to Portugal and Italy, the decision is not only about taxes but also about diversification and long-term stability. Michael Maxwell founder of Portugal Panorama and Ariete Capital (www.portugalpanorama.com and www.arietecapital.com) , who has initiated several Golden Visa qualifying investments in both jurisdictions, explains: “Investors are looking for flexibility in how they allocate their capital, diversification of assets across different markets, and a country with a strong track record of respecting investor rights. Most importantly, they want security—no Golden Visa risk or sudden policy shifts that could jeopardize their residency status in contrast to the evolving and uncertain regulatory environment in the UK’.
The Road Ahead
With changes to the non-dom tax regime and a variety of other financial pressures, many wealthy British nationals are rethinking their residency. Countries with favourable tax regimes and investment visa programs will likely continue to attract those looking to escape the UK’s increasingly stringent tax environment and regain the global mobility they once enjoyed as EU citizens. As the world becomes more interconnected, these high-net-worth individuals are seeking out new opportunities that offer both financial benefits and diversification but also legacy opportunities for themselves and future generations.
Contact information:
Michael Maxwell - Founder
Portugal Panorama
michael@portugalpanorama.com
+351 965 592 312