Foreign Income & Gains (FIG) Regime
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Specialist Support for New Arrivers
From April 2025, the UK introduced a major change to how foreign income and gains are taxed. The new Foreign Income and Gains (FIG) Regime replaces the old remittance basis and provides a valuable four-year window of relief for individuals moving to the UK after a long period of non-residence.
Understanding whether you qualify, how the relief applies, what needs reporting, and what planning can be done before arriving in, or returning to the UK can be complicated.
At UK Tax Returns, we specialise in helping new and returning UK residents understand the FIG rules, optimise their position, and remain fully compliant with HMRC. We explain exactly how the regime works, what income is exempt, what still needs to be declared, and how to structure your affairs before and after becoming UK tax resident.
We handle everything for you — including assessing eligibility, preparing your Self Assessment returns, advising on the loss of allowances, and ensuring you make the correct FIG claims for each relevant year.
Why Choose Us for the FIG Regime
Navigating the transition into UK tax residency under the new FIG rules involves unique considerations — especially where you have significant overseas income, investments, or unrealised gains. We’re here to make everything clear, compliant, and efficient.
What our clients say
Our clients consistently rate us highly on Trustpilot, praising our clear advice, responsive service, and personable approach. Our reviews reflect our commitment to delivering exceptional UK tax support that you can trust.
Superb Service That Goes Above and Beyond
The service I received from UK Tax Returns was superb. The price was very reasonable, the work was completed on time, and when faced with unforeseen circumstances, they went above and beyond to resolve the issues. I cannot recommend them highly enough.
Professional, Stress-Free Support
Very happy we decided to use UK Tax Returns to help us with our CGT liabilities as non-residents. A great professional stress-free service. Would definitely recommend.
Prompt, Friendly and Detailed Guidance
UK Tax Returns were prompt in replying to queries and explained everything in detail. They are friendly and a pleasure to work with. Will continue to use their services.
Tell Me More…
The FIG regime offers a tax exemption for foreign income and gains for the first four tax years of UK residence — but only for those who were non-UK tax resident for at least 10 consecutive years before returning or relocating to the UK.
During the four-year relief period, qualifying individuals can bring foreign income and gains to the UK without triggering UK tax. However, claiming FIG relief means sacrificing entitlement to the UK Personal Allowance and the Capital Gains Tax annual exemption for any year the relief is claimed.
It is vital to understand that not all income qualifies, and incorrect assumptions can lead to non-compliance. Additionally, certain pre-arrival planning steps — such as crystallising gains, restructuring investments, or accelerating income — can significantly improve your tax outcome.
Professional advice is essential to determine eligibility, decide which years to claim the relief, and avoid unexpected liabilities once the FIG period ends.
Why Use A Tax Advisor?
Working with UK Tax Returns provides the confidence that everything has been handled properly. FIG rules are new, technically complex, and HMRC provides limited practical guidance. Without specialist knowledge, it’s easy to make errors in eligibility, lose valuable relief, or misreport income — all of which can lead to avoidable tax or penalties.
We ensure your residency position is correctly established, the FIG claims are made accurately, and your Self Assessment returns reflect your position clearly and compliantly.
