Research suggesting that scrapping the breaks could raise £3.2bn a year was originally cited by Labour when it announced the plans in 2022 to scrap rules allowing some wealthy people to avoid tax on foreign earnings if they have lived in the UK for less than 14 years.
The shadow chancellor, Rachel Reeves, has said abolishing the tax break in full would raise that each year and that Labour would use the money to expand the NHS workforce.
However, the party is also considering new regimes for temporary residents. One option under consideration is for individuals to be able to live as non-doms in the UK for four years before they pay the full UK tax, it is now understood.
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