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
- 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
View source PwC Worldwide Tax Summaries