Leading galleries are warning that the government’s planned crackdown on non-doms could impoverish Britain’s cultural life by choking off donations and deterring rich collectors from lending works of art for exhibitions.

Institutions such as the Victoria & Albert Museum, the Tate and the Courtauld Institute of Art have voiced concerns about the impact of new tax rules on donations from wealthy “non-domiciled” residents, some of whom are considering leaving the UK if charges rise.