Paying taxes getting you down? Want to get away from it all? The great thing about tax havens is that they also double as great holiday destinations. Whether it's snorkelling in the Cayman Islands, yachting in Bermuda or shopping in the epic Dubai Mall, at first sight tax advisers don't seem to have a hard job on their hands luring disgruntled non-doms from British shores.

Tax havens tend to be in exotic destinations, such as the Caribbean, that offer the kind of lifestyle perks that make the super-wealthy tick, from secretive private bankers to beachside properties and tight security. Britain's creaking transport system and grim winters just don't get a look in.

An estimated 200,000 non-doms in the UK, though Treasury figures count 115,000, have just over a month to decide whether to jump ship or pay £30,000 to retain special tax privileges when the new tax year begins. The levy applies to individuals who have been in the country for at least seven years, a net that catches in excess of 20,000 people. Of that number, the Treasury expects about 4,000 to pay up and 14,000 to opt for being taxed on a normal basis while 3,000 or so will up and fly away on their private jets.

The countries said to be top of the departures list are Switzerland, Monaco, Spain and Dubai. However, closer to home, Ireland is also cropping up with increasing frequency due to its low corporation tax rate. A survey of wealth advisers by the Society of Trust and Estate Practitioners (Step) found that 77 per cent of their super-rich clients were leaning towards Switzerland.

'A lot of people are looking to go back home if they have strong links there,' says Step spokesman Jacob Rigg. 'But others are looking at Switzerland if they don't have cultural ties anywhere, and Dubai is also pushing very hard. Without wanting to sound cliched, these people are international citizens.'

Zurich or Geneva are seen as among the most attractive destinations because the retired can negotiate paying tax as a lump sum worked out from the rental value of their main residence. Also, the Swiss do not count managing your fortune as work for tax purposes. But according to Judith Ingham of law firm Withers Worldwide: 'Switzerland is not great if you want to work full-time for a third party. A tax regime may be better or worse, but is no use if your business doesn't have a branch there.'

However, tax advisers say it is not the £30,000 levy that is causing the most concern; rather, it is the move to close loopholes surrounding offshore trusts.

You used to be able to keep money offshore until you needed it, then enjoy it tax-free when you did, says KPMG partner David Kilshaw. 'There is a lot of unease that a system that has been stable for 90 years is being altered. The changes have come out of left field and that has shaken people's confidence.'

But some argue that the threat of a non-dom exodus has been overstated. Linda Foster, a tax partner at Deloitte, says: 'A lot of people are talking about it between themselves; but realistically, not that many are going to want to uproot their families.

'The other thing people are saying is "I'll go home, I'll go back to where I came from", and some countries are a bit more generous once you've earned your money elsewhere. Scandinavian countries, for example, are very benign as far as estate taxes are concerned.'

However, while Britons revel in moaning about the weather, public transport and immigration, in reality few would wish to live in exile. Indeed, other than for tax reasons, some observers question why you would choose to live in Monaco, which according to UN figures is the world's most densely populated country. Tycoon Sir Philip Green, who is based there for tax purposes, spends as much time as he is allowed to at his suite at the Dorchester in London.

'Countries such as Luxembourg might have a different tax system - but is it cosmopolitan, has it got the schools or variety of entertainment? London is unique in that sense,' says Guy Salter, deputy chairman of the luxury-industries trade association Walpole.

'Also, we are talking about a group of people at the apex in terms of wealth. They are not going to live full-time in a place like the Caymans. For people from the Middle East, for example, their whole life revolves around connections and meeting people, and it is easy to do that in London.'

Indeed, evidence that London is still seen as the place to have a base comes from the property market, with agents reporting strong demand for apartments in One Hyde Park, the world's most expensive residential scheme. According to agents Knight Frank, half the 80 apartments in the Richard Rogers-designed development, which cost an average of £20m, have been sold. 'The market for "super-urban" properties that tick all the boxes on security and black onyx marble is in London and New York,' says Salter.

Advisers suggest it is American non-doms who have the biggest problem and are most likely to simply return home. Their own government is no fan of tax exiles and even if they were to quit Britain for the Bahamas, Uncle Sam would be peering over their shoulder; in reality, US citizens are taxable anywhere in the world. Indeed, even if an American gives up their passport, it can be 10 years before the government gives up jurisdiction over their taxable income.

'One of the big concerns is that Americans could end up paying tax under two systems,' continues Ingham. 'If that is the case, people seconded by JP Morgan and other US banks will ask for their next posting to be back home.'

Indeed, Ingham warns that some US firms may be deterred from sending staff if they will be ensnared in the legislation: 'The UK will become less financially attractive to them and their seconding business. It is very difficult because they will have to ensure staff are no worse off in terms of cash in their pockets.'

But whatever their position on the proposed tax changes, the thing both tax advisers and payers appear to be most irked about is the confusion. They complain about how the government has handled the process, changing its mind and releasing information into the public domain in a piecemeal fashion. One adviser says it is still unclear how offshore mortgages are affected, which could have serious implications, at least for the London property market: 'The new rules come into effect on 6 April, but at the moment it is like playing a game of football where you don't know what the rules are until the referee tells you two minutes from time.'

'London has its drawbacks: public transport, weather and council services etc,' says Ingham. 'For some this is the last straw. Why continue here rather than Marseille, which is a nicer place to live?' But, she concludes: 'Monaco and all these alternate tax havens are great, but the question is whether your business is able to operate from a small island or jurisdiction. Tax is not the only factor.'

The world's best havens: where non-doms could go

Monaco

The tiny principality of Monaco, just 2km square, enclosed on three sides by France and on the other by the Mediterranean, is one of just three jurisdictions condemned by the Organisation of Economic Co-operation and Development as 'uncooperative tax havens'. It levies no income or property taxes, has a notoriously secretive banking industry - and has long been a destination of choice for entrepreneurs and their yachts.

Retailer Sir Philip Green and EasyJet founder Stelios Haji-Ioannou are among those who call it home, at least for some of the year. Of the population of 35,000, just 20 percent are locals, and the rest are ex-pats taking advantage of the sun, sea and minuscule tax bills.

Moving in is not cheap, however: a studio flat with a balcony in a luxurious high-rise development can go for as much as $2m, while a family town house can fetch close to $40m.

Deloitte tax partner Linda Foster says these days Monaco is a bit passé, and few non-doms have recently headed for the Riviera. 'It's long-established, but it isn't particularly one that people are gravitating towards now,' she says.

Cayman Islands

Deciding to make your new home in the Cayman Islands allows you to hold on to a little bit of British life, as the Union Jack appears in the corner of its flag.

Corporate raiders will find themselves welcome, as some of the earliest settlers were pirates. According to legend, the benign tax regime can be traced to 1788 when islanders were rewarded by King George III for rescuing the crew of a stranded merchant ship, with the promise not to levy taxes again.

But however beautiful the beaches, a life there would not suit the adventurous, with just three islands and 100 square miles of ground to explore. The capital, George Town, [population 20,000] is also likely to disappoint those used to the bright lights of London. International finance and tourism are the 'twin pillars' of the economy, with more than 70,000 companies registered in the Cayman Islands, including 446 banks and trust companies. Despite its size, 40 of the world's largest banks have offices there.

Switzerland

Switzerland has been welcoming tax exiles from the UK for many years. Musician David Bowie and Genesis frontman Phil Collins keep homes there - though both have claimed it is the peace and quiet, not the tax regime, that attracts them. F1 hero Lewis Hamilton has threatened to follow suit. What attracts wealthy taxpayers is that they can negotiate an agreement, for several years at a time, to pay a lump sum in tax up front, instead of providing detailed information about their finances.

Zurich, the Swiss financial capital, is an expensive place to live - but still, on average, cheaper than London, according to the Economist Intelligence Unit's (EIU) worldwide cost of living survey. And 2008 is the ideal year to take off for Switzerland: as well as peaceful lakeside living and plenty of skiing, this summer it will jointly host the Euro 2008 football tournament.

Dubai

The fast-growing desert city-state, with its glitzy skyscrapers, is one option for non-doms seeking a change of scene and a zero tax rate. Described by Lonely Planet travel guides as 'flashy, fun and slightly surreal', Dubai has expanded at breakneck speed, as it strives to reinvent itself as a swanky tourist destination and financial services hub.

Linda Foster, tax partner at Deloitte and Touche, says a number of clients have mentioned Dubai as a possible destination. Its location between London and Asia, she says, makes it an ideal hub for entrepreneurs. It is also much cheaper than London. Renting a mid-range, two-bed flat costs $2,952 (£1,521) a month, against $7,347 in a smart part of London; while the monthly wages for a maid are $435 compared to almost $3,000 in London.

Non-dom women may feel less at home, however: Dubai is a relatively conservative Muslim state. The EIU warns: 'Short or tight clothing can be worn by women, but it will attract unwelcome attention.'