Guides
A practical guide to the UK’s foreign income and gains (FIG) regime
From 6 April 2025, the remittance basis was abolished and replaced by a residence-based system, including a new four-year Foreign Income and Gains (FIG) regime for qualifying new residents. This practical guide helps you understand who may qualify, how the relief works, and the claim and reporting considerations. Register to download the guide and help prepare your firm for the first tax returns affected by the new rules.
See how the FIG regime works and what changed when the remittance basis was abolished on 6 April 2025.
Learn who may qualify for the four-year FIG regime and the claim, reporting and Overseas Workday Relief considerations.
Explore the transitional rules, including the Temporary Repatriation Facility for eligible pre-6 April 2025 foreign income and gains.
Understand how the reforms interact with Inheritance Tax, offshore trusts and Capital Gains Tax, including transitional considerations.
Consider practical implications for firms, including client information requirements, claims and monitoring across the four-year FIG period.
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