Celebrities and corporations are using offshore trusts, tax havens or wives and civil partners to avoid paying their share of tax, according to a new study.
The TUC published the most popular ways "regularly employed" get around tax rules as part of its campaign for action against celebrity tax dodgers.
Tax-avoiding measures included the use of tax havens like the Bahamas and Panama, sports stars paying tax separately on their image rights and income paid to a wife or civil partner.
The domicile rule was said to be the tax dodger's best friend, allowing the super-rich to live in the UK but place their income offshore.
TUC General Secretary Brendan Barber said: "The overwhelming majority of people in the UK have little choice over the amount of tax they pay and unlike big corporations and super-rich celebrities don't have the means to employ expensive accountants to help them avoid paying their fair share of tax.
"Each year billions of pounds which the super-rich should be paying leaves the country and is lost to the public purse."