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4-Year FIG Regime Checker
The Foreign Income & Gains (FIG) regime replaced the remittance basis on 6 April 2025. Qualifying new UK residents — those not UK-resident for the previous 10 years — can claim relief on foreign income and gains for their first four years. Answer three questions for an indicative eligibility check.
Could you claim the 4-year FIG regime?
The Foreign Income & Gains (FIG) regime replaced the remittance basis on 6 April 2025. Answer three questions for an indicative eligibility check.
1. Are you UK tax resident?
2. Were you non-UK resident for the 10 consecutive tax years before arriving?
3. How many tax years have you been UK resident?
Indicative only. The FIG claim interacts with the Temporary Repatriation Facility, trusts, Overseas Workday Relief, and — for Americans — the US tax position, none of which are modelled here. The trade-off of losing allowances means claiming is not always worthwhile.
New to the UK with foreign income?
Whether to claim the FIG regime — and how it interacts with your US filing if you’re American — is a genuinely fact-specific decision. We model it across both systems. The first consultation is free.
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Frequently asked questions
On 6 April 2025 the remittance basis and the domicile-based non-dom regime were abolished and replaced by the 4-year Foreign Income & Gains (FIG) regime. It is a residence-based system: qualifying new residents can claim relief on foreign income and gains for their first four years of UK residence, regardless of whether the money is brought into the UK.
You must be UK tax resident and must not have been UK tax resident in the 10 consecutive tax years immediately before you arrived. If you meet that, you can claim relief for any of your first four years of UK residence. Unlike the old non-dom rules, citizenship and domicile are irrelevant — even returning British citizens can qualify after 10 years abroad.
For any year you claim, you lose your income tax personal allowance and your capital gains tax annual exempt amount. You must also actively claim each year and report the relevant foreign income and gains. Because of this trade-off, claiming is not automatically worthwhile — it depends on how much foreign income and gains you have that year.
Possibly. If your first four years of UK residence (after the required 10-year absence) began before 6 April 2025, you can use the FIG regime for whatever years remain in that four-year window from 2025/26 onward. So someone who arrived in 2023/24 may still have qualifying years left.
New to the UK with foreign income?
Whether to claim the FIG regime — and how it interacts with your US filing if you're American — is genuinely fact-specific. We model it across both systems.