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Introduction to the FIG regime

From 6 April 2025, individuals who become UK resident ('qualifying new residents') can elect to not be taxed on their foreign income and gains for their first four years of residence. However, from the fifth year onwards, they are fully taxed on their worldwide income and gains.

A 'qualifying new resident' is an individual who is UK resident in the tax year having been non-resident in the UK for the previous ten years.

Detailed definitions can be found in the Foreign income and gains regime – Overview guidance note.

A qualifying new resident who becomes a UK resident in the 2025/26 tax year can claim the FIG regime for the 2025/26 to 2028/29 tax years, avoiding UK taxation on foreign income and gains during this period.

Those who do not qualify and remain UK residents will be taxed on their worldwide income and gains from 6 April 2025, including former remittance basis users who are not qualifying new residents.

Components of the FIG regime

The FIG regime consists