Chancellor of the Exchequer Alistair Darling is set to relax his stance on the number of days non-domiciled individuals will be allowed to stay in the UK before paying tax, in his budget due to be unveiled on Wednesday.

At present, individuals wanting to avoid UK tax are allowed to spend a maximum of 90 days a year over four years in the country. Darling had wanted to tighten up this rule so that periods spent travelling would count towards the 90. An individual arriving on Monday and leaving on Friday would have been deemed to have spent five days in the UK.