Multinationals with globally mobile employees are adopting a 'wait and see' approach to their policy for dealing with issues arising from the UK's new tax rules for non-domiciled individuals. According to a survey by KPMG of HR professionals with responsibility for international assignments, most say the changes to the rules are unlikely to affect their selection process. However, when asked on their likely reaction to specific issues arising from the new rules, such as whether they would be prepared to pay any additional UK tax the employee or their spouse incurs, a significant number seem to have no firm policy in place. Sarah Robert, director of international executive services at KPMG, 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. Such decisions are usually inconsistent and this often leads to employee discontent.' She added: 'Despite the non-dom rules' complexity, it is surprising that large global employers have not made greater progress in adapting to this new legislation which has been in force since 6 April this year.'