🇬🇧 FIG REGIME (FOREIGN INCOME & GAINS)

United Kingdom — Special Tax Regime

Regime FIG Regime (Foreign Income & Gains)

Country 🇬🇧 United Kingdom

Type Exemption

Status Active

Effective From Apr 6, 2025

📋 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 Must not have been UK tax resident in any of the 10 prior tax years.

Benefits 100% exemption on foreign income and gains for first 4 years of UK tax residence. No remittance basis needed.

Requirements Must be new UK tax resident after 10+ years of non-residence.

Limitations Only 4 years vs potentially indefinite under old non-dom. Must not have been resident for 10 prior years.

Income Types Covered All foreign income and gains

Duration Details 4 years

💰 FINANCIAL

Duration 4 years

Prior Non-Residency Required 10 years

🏛 COUNTRY TAX CONTEXT

Tax System Worldwide

Top PIT Rate 45.0%

Corporate Tax 25.0%

VAT 20.0%

Capital Gains 24.0%

Treaty Count 130

📚 SOURCE

PwC Worldwide Tax Summaries View source →

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