What is a non-dom?
ue of non-dom status is one of the big dividing lines between the government and the opposition.
It was in the news earlier in the year, when it was revealed that now Prime Minister Rishi Sunak's wife, Akshata Murty, has non-dom status, which allows people living in the UK to avoid paying UK tax on money they made outside the UK.
She later said that she would start paying UK tax on her earnings from outside the UK.
"Non-dom" is short for "non-domiciled individual". 
It's a term used for a UK resident whose permanent home, or domicile, is outside the UK.
"Non-dom" is a description of tax status, and has nothing to do with one's chosen nationality, citizenship or resident status (although it can be affected by these factors).
A non-dom only pays UK tax on money earned in the UK but does not have to pay any tax to the UK on money made elsewhere in the world (unless they pay that money into a UK bank account).
For wealthy individuals, this presents the opportunity for significant - and entirely legal - savings, if they choose a lower-tax country for their domicile.
You can become a non-dom in two main ways: 
Akshata Murty's status as a non-dom rests on the fact that her father is Indian, and she was born and grew up in India.
If you are a non-dom and you choose not to pay tax in the UK on your overseas earnings, you must pay a substantial annual charge:
In 2017, the non-dom rules were changed. You can no longer claim this status if you have been a UK resident for 15 out of the previous 20 years, or if all the following conditions apply:
A non-dom has to provide evidence to UK tax authorities about their background, lifestyle and future intentions.
However, if you earn less than £2,000 a year from foreign earnings, and you do not bring that money into the UK, you do not have to do anything.
Asked on BBC Radio 4 why he had not tightened rules for non-doms, Chancellor Jeremy Hunt said: "I would rather wealthy foreigners spent their money in Britain because that supports jobs in our shops, in our restaurants, in our hotels." 
Labour has said it would end non-dom status. Shadow chancellor Rachel Reeves told BBC News that doing so, "could bring in £3bn or so".
figure comes from research by the London School of Economics, which also suggested that only 0.3% of the people affected would decide to leave the country as a result.
Responding to a question about what the Treasury had told him about non-dom status, Jeremy Hunt said: "they were very unsure about the figures that were being bandied around as far as the savings are concerned and, like me, they wanted to be very sure that we weren't doing things that damaged the UK's attractiveness".
Institute for Fiscal Studies said in a 2015 report on abolishing it: "whether it would raise much, if any, revenue is uncertain", although it said that did not necessarily mean it was a bad idea. 
Yes, for more than 200 years.
It was originally introduced in 1799 and allowed people with foreign property to shelter it from wartime taxes.
It has became a regular point of debate whenever the legal tax affairs of the wealthy hit the headlines.
In 2010 it was revealed that several members of the House of Lords had non-dom status, including the Conservative peer Lord Ashcroft, and on the Labour benches, Lord Paul.
According to the latest figures from HM Revenue and Customs, there were 68,300 people claiming non-dom status in the UK in the tax year ending 2021. 
was down from 75,700 the year before and follows a downward trend since rule changes in 2017.
A recent academic study of people who were non-dom in 2018, or who had claimed non-dom status since 1997, found that: 