Business travellers making as few as four overnight visits to Britain a month could find themselves tax-resident under proposals from the UK government, experts warned on Monday.

The UK’s residency test – which can make someone resident after spending as little as 90 days in Britain – will be one of the strictest in the world after planned changes, the Chartered Institute of Taxation warned. The new regime, which will include dates of arrival and departure as days in the UK, is introduced in April.