The Treasury has delayed reform to the statutory residence test while it assesses the wide variety of views it has received from the industry.
Reform to the test was originally planned to come in from April 2012, but the Treasury announced this morning any changes will not take effect until April 2013.
Any reforms to ordinary residence will be introduced at the same time, the government said in a statement, and another announcement will be made at Budget 2012.
The Treasury proposed a tighter test of residency in its consultation, the Statutory definition of tax residence, in June 2011.
The proposed rules would make it more difficult to become a non-dom when leaving the UK than it is to become a resident when arriving in the UK.
Sean Drury, international mobility partner at PwC, said: "The announcement will disappoint employers and individuals who were hoping for early certainty on the position.
"Although this latest consultation has been running since June, discussions have been taking place for the last eight years. We will now have a further period of uncertainty and individual's residency being subject to HMRC interpretation."
However, Drury said a delay "may be worth the wait" if the government truly takes the views of the industry on board when it makes its reforms.
Slow progress in improving diversity
Share purchase deal with assets of £28m
Came into effect in January
Three examples of compensation rule issues
Buying in baskets