Tightened UK Tax Rules May Benefit Financial Hubs Worldwide

Is UK new tax rule going to benefit Asia?
Published on: 1 Nov, 2024

Financial hubs in Asia and other regions are expected to see a rise in wealthy newcomers as recent UK tax rule changes prompt significant outflows of high-net-worth individuals.

On October 30, the UK government announced tighter tax policies on non-domiciled wealth, aiming to raise £12.7 billion ($16.6 billion) over the next five years. This shift comes as part of a broader effort to increase public revenue and meet commitments to enhance public services. For months, UK authorities have been signalling this change, targeting the approximately 60,000 “non-domiciled” residents (non-doms), with Henley & Partners projecting that 9,500 affluent individuals may leave the UK in 2024 alone.

 

Asia’s Growing Appeal

Asian financial hubs, especially Hong Kong and Singapore, are positioned to benefit substantially. Hong Kong, known for its rapid family office setup process, is seen as particularly attractive for those seeking swift relocation. Many Asia-based clients are already arranging to stay outside the UK, according to Tony Müdd, director of development & technical consultancy at St. James’s Place.

“Those accelerating plans to establish non-UK tax residency and relocate outside Britain are likely to consider business-friendly jurisdictions with competitive tax structures, including Hong Kong and Singapore,” Müdd notes. “These locations stand to gain as high earners set up new tax domiciles.”

 

Other Global Beneficiaries

Beyond Asia, global financial hubs such as Monaco, Switzerland, the UAE, and Italy are also expected to attract UK wealth holders. According to Barclays, Monaco appeals with its climate and high quality of life; Switzerland offers stability, security, and scenic landscapes; the UAE provides tax efficiency and a strategic location connecting Asia, Europe, and Africa; and Italy has introduced new tax incentives for the ultra-wealthy.

“At a time when wealth holders are more mobile than ever, the option to relocate—whether from the UK or another base—is increasingly feasible,” explains Alexandra Hewazy, director at Barclays Wealth Advisory. “With various jurisdictions actively competing to attract these relocations, the incentives are stronger than ever.”

 

Staying Put in the UK

Despite these changes, some may choose to remain in the UK, given its enduring appeal as a destination. Under the new tax rules, new residents in the UK will have a reduced four-year exemption on offshore assets, down from 15 years. Those who have been in the UK for 10 out of the last 20 years will also see inheritance taxes apply to non-UK properties.

“Despite higher taxes, the UK remains an attractive destination for residents,” Hewazy adds. “The country’s reputation for safety, cultural inclusivity, and its world-class educational institutions continue to draw both new and returning residents.”

As the UK tightens its tax net on non-doms, financial hubs worldwide are set to benefit, competing for wealthy individuals seeking favourable tax policies, stability, and growth-friendly environments.