Accountants are encouraging foreign clients to take advantage of wrinkles in the tax rules following the introduction of the new reporting regime for "non-domiciled" UK residents.

While non-doms who have spent seven of the last ten years in this country must pay a £30,000 levy to keep overseas income and gains out of the UK tax net from the next tax year, many advisers are encouraging clients to try to avoid the fee payment in some years.