GB
FIG Regime (Foreign Income & Gains)
Active
Exemption
United Kingdom · special tax regime
Rate
—
Duration
4 years
Prior non-residency
10 years
required before applying
Standard top income tax
45.0%
United Kingdom, without the regime
Overview
- Regime
- FIG Regime (Foreign Income & Gains)
- Country
- United Kingdom
- Type
- Exemption
- Status
- Active
- Effective from
- Apr 6, 2025
- Expires on
- —
Details
- Summary
- 4-year exemption on foreign income and gains for new UK tax residents, replacing the abolished non-dom regime from April 2025.
- Eligibility
- UK tax resident under the SRT within the first four tax years after at least ten consecutive tax years of non-UK residence.
- Benefits
- Relief on eligible foreign income and gains if claimed each year; foreign earnings are generally excluded (see Overseas Workday Relief).
- Requirements
- Separate Self Assessment claim each tax year; no carry-forward of unused years.
- Limitations
- Only income and gains arising on or after 6 April 2025; not all foreign employment income qualifies.
- Income types covered
- Most foreign income and gains (not foreign employment earnings)
- Duration details
- 4 consecutive tax years from start of UK residence
View source HMRC FIG guidance