Foreign income can stay outside UK tax
During the FIG period, qualifying foreign investment income, foreign business income, overseas dividends, foreign interest, and capital gains on overseas assets can fall outside UK taxation.
UK FIG Regime
Foreign Income and Gains for Individuals Moving to the UK
From 6 April 2025, the UK Foreign Income and Gains regime replaces the historic remittance basis and creates a clearer four-year tax window for qualifying individuals relocating to the United Kingdom.
- Four tax years of FIG treatment for qualifying new UK residents
- No UK tax on qualifying foreign income and gains during the FIG period
- Foreign funds can generally be brought to the UK without remittance-basis restrictions
- Planning support before, during, and after the four-year window
Who Can Use It
A new opportunity for qualifying new UK residents.
The regime is designed for individuals becoming UK tax resident after a long period of non-residence, but eligibility and planning outcomes depend on the exact residence history, asset base, and type of income involved.
Private client tax planning
International tax coordination
Advice for new and returning UK residents
Eligibility
Who can use the FIG regime?
The basic test is simple, but the facts still matter. Residence history should be checked carefully before relying on the regime.
You become UK tax resident.
You have not been UK tax resident in any of the previous 10 tax years.
If eligible, the regime can apply for your first 4 years of UK tax residence.
The timing of your move, income sources, and global asset structure still need to be reviewed carefully.
At A Glance
A four-year tax window with real planning flexibility.
For many internationally mobile individuals, the value of FIG is not just the relief itself. It is the ability to move capital, organise investments, and structure long-term residence planning before the normal UK tax rules fully apply.
Foreign income and gains arising in the FIG period can generally be used in the UK without the old remittance-basis constraint.
Key Benefit
No UK tax on qualifying foreign income and gains during the FIG period.
That includes many of the income and gain types internationally mobile individuals usually focus on when planning a move to the UK.
No remittance-basis restriction during the FIG window
Unlike the historic non-dom regime, foreign income earned within the FIG period can generally be transferred to the UK, invested in the UK, or used freely without triggering UK tax.
A clearer four-year planning horizon
The regime creates a defined window to organise investments, cash flow, business interests, and long-term residence planning before worldwide taxation applies in full.
Why It Is Different
A simpler regime than the old remittance basis.
Under the old non-dom framework, bringing offshore income into the UK could trigger tax. FIG removes that restriction for qualifying foreign income and gains that arise within the four-year period.
The old remittance basis required careful control over bringing offshore income into the UK.
The FIG regime removes that remittance restriction for qualifying foreign income and gains arising within the four-year period.
The result is a simpler and more flexible framework for internationally mobile individuals moving to the UK.
Employment Income And Year Four
What still gets taxed, and what changes after four years?
The FIG regime mainly changes the treatment of qualifying foreign income and gains. It does not remove the need to review UK employment income, workdays, or future worldwide exposure.
Employment income still needs care
Employment income for duties performed in the UK will usually remain subject to UK Income Tax and National Insurance. In some cases, duties performed outside the UK may support Overseas Workday Relief analysis.
After 4 years, worldwide exposure increases
Once the FIG period ends, foreign income and foreign capital gains can become taxable in the UK. Double tax treaties and foreign tax credits may still help reduce double taxation.
Planning Opportunities
How the FIG window can support tax and wealth planning.
The four-year period is often most valuable when used deliberately, not passively. Early planning can materially affect long-term outcomes.
Family Investment Companies
A Family Investment Company can help organise family wealth, control distributions, and structure long-term investment holdings more deliberately.
Investment and insurance bonds
These structures can support tax deferral, flexible income planning, and controlled withdrawal strategies during and after the FIG period.
SEIS and EIS
Investments into qualifying UK growth companies may offer significant reliefs, including up to 50% income tax relief under SEIS and up to 30% under EIS, with potential capital gains advantages.
ISA allowances
Each individual can currently invest up to GBP 20,000 per tax year into an ISA, with income and gains sheltered from UK income tax and capital gains tax.
Portfolio structuring
Asset mix, currency exposure, fund selection, and timing of disposals can all materially affect tax efficiency once the FIG period finishes.
Planning for post-year-4 exposure
The best FIG planning usually starts early, so the transition to full UK taxation is managed rather than left to year four.
Transitional Rules
Relevant for some existing or recent UK residents.
The end of the remittance-basis regime also brings transitional rules that may still be relevant for individuals who were already within the UK system.
Temporary Repatriation Facility
For some individuals who previously used the remittance basis, historic offshore income may be brought to the UK at a reduced tax rate, broadly around 12%, under transitional rules.
Capital gains tax rebasing
Some long-term residents may be able to rebase certain offshore assets to 2017 values, which can reduce the taxable gain on a later disposal.
Recent arrivals may still need a review
Individuals who moved to the UK before April 2025 but remain within their first four years of UK residence may still need technical analysis to determine whether any part of the new regime is available.
Double Tax Relief
Treaty analysis still matters after the FIG period.
The UK has an extensive treaty network. If tax has already been paid in another country, foreign tax credits and treaty positions may reduce or eliminate double taxation once foreign income and gains fall within UK charge.
The FIG window is important. The post-FIG position is just as important.
How We Help
Planning your move to the UK takes more than reading the headline rule.
The practical questions usually involve timing, remittances, asset sales, employer structure, workdays, and what happens after the four-year period ends.
1. Confirm eligibility
We review residence history, timing, and the source profile of income and gains to test whether the FIG conditions are met.
2. Map the four-year window
We identify what can be brought into the UK, what should be realised during the FIG period, and what may be better held for later planning.
3. Structure assets and reporting
We coordinate practical planning across investments, offshore income, business interests, and UK reporting requirements.
4. Plan beyond year four
We help prepare for the end of the FIG period so the move into full UK taxation is considered early, not reactively.
FIG Regime FAQ
Straight answers to the questions internationally mobile individuals usually ask when planning a move to the UK under the new FIG rules.
Make an Inquiry
Speak With a UK Tax Specialist
Tell us about your move date, your residence history, and the main types of foreign income or gains involved. We will review the position and follow up with the next sensible step.
This page provides general information about the UK Foreign Income and Gains regime from 6 April 2025. Individual eligibility, treaty treatment, and tax outcomes depend on the specific facts and should be reviewed professionally before action is taken.