Most of the respondents, who were HR professionals with responsibility for international assignments, said that the changes to the non-dom tax rules were unlikely to affect their assignment selection processes.

But when questioned on their likely reaction to specific issues arising from the new non-dom rules a significant proportion of the respondents appeared to have no firm policies in place.

Sarah Robert, director, international executive services at KPMG in the UK, said: “It is not good policy to have no policy.  No clear guidance tends to result in subjective decisions being made on issues arising with different employees. It may well be the case that UK-based HR professionals are struggling to get these issues discussed outside the UK or amend global policies to reflect these peculiarly British rules.”