Changes to the UK tax system mean a quarter (26 percent) of non-domiciled residents are planning to leave the country in 2019.

Accountancy firm Moore Stephens, which carried out the research, said the rules had become considerably stricter in recent years, including a £60,000 annual charge for “non-doms” who pay tax on a remittance basis and have been resident in the UK for more than 12 of the last 14 years.

Other changes included restricting the remittance basis to non-doms who have been resident in the UK for 15 or fewer of the last 20 years, with longer-term residents expected to pay tax on their worldwide incom...