Foreign Income and Gains Regime UK | FIG Tax Advice for Expats & New Residents

Foreign Income and Gains (FIG) Regime UK – 2025 Changes Explained

Major changes to the UK tax system take effect from 6 April 2025, impacting how UK resident individuals are taxed on foreign income and gains. The new FIG regime UK (Foreign Income and Gains regime) replaces the remittance basis for non-domiciled individuals.

Who qualifies for the 4-year FIG regime?

If you become a UK tax resident after at least 10 consecutive tax years of non-residence, you may qualify for the 4-year foreign income and gains regime. For your first four tax years as a UK resident, you won’t pay UK tax on eligible foreign income and gains—regardless of whether you bring these funds to the UK. This offers significant tax planning opportunities for internationally mobile individuals, expats, and private clients.

Key points of the FIG regime:

Applies to new UK residents after 10 years of non-residence.
No UK tax on foreign income and gains for the first four years.
No restriction on remitting foreign income and gains to the UK during this period.
After four years, worldwide income and gains are taxed in the UK as they arise.
Claiming FIG relief means you cannot claim the UK personal allowance or capital gains tax annual exemption for that year.
Overseas Workday Relief (OWR) remains available for qualifying employees.

Tax planning and compliance:

If you’re an international client or expat, understanding the FIG regime is crucial for effective tax planning for foreign income and gains. Our team can assess your eligibility, help you structure your finances, and ensure compliance with the latest UK tax rules.

Would you like to explore our other UK Private Client Tax Services? Visit this page.

📞 Complete the form below to speak with a UK tax specialist about your foreign income and gains.

UK Private Client Team

Meet the talented individuals behind our success! Our team is driven by innovation, expertise, and a shared passion

Jamie Favell

Partner

Sophia Watsham

Partner

Robert Astley

Family Office Partner

020 8037 1020

James Graham

Private Client Tax Director

020 8037 1064

Rachel Alabaster

Private Client Tax Director

020 8037 1062

Sucheta Thomas

Private Client Tax Director

020 8037 1055

See All

Download Your FREE Personal Tax Planning Guide

Click to find out more

Our Clients Love us

Scroll through the testimonials from our clients.

Always aware of opportunities to reduce taxes.

Senior Partner, Covington & Burling LLP

Exceptionally thorough responses delivered in a very timely manner.

Senior Managing Director, State Street Alternative Investment Solutions

I have been Jamie's client for more than ten years and I keep being impressed with his client-centric, solution-orientated and straightforward approach to answering questions. I have not had a single tax question over the years where Jamie could not help in a professional, efficient and also cost-effective manner. This holds true for questions around various different jurisdictions and degrees of complexity. I can wholeheartedly recommend Jamie's services!

Private Equity Executive and Entrepreneur

I recently moved to the UK and TAP were very proactive at helping me understand the details of the law and how to reduce my tax exposure, they were also very patient responding promptly to all of my questions - great customer service!

Mergers & Acquisitions, BP

TAP have always delivered outstanding advice and support.

CEO, Major Italian Bank

TAP sought ways to save us tax and made the process straightforward.

Professor, Oxford University

The service I have received has been impeccable and I would be glad to recommend your services to friends, family and clients etc. The whole process has been made extremely easy for me since day 1 from my consultation with Robert and then on to the preparation of the CGT Calculations and submission by Sydnie and the Team, all my questions were answered promptly and I was provided all the information I needed, so a big thank you again for your efforts.

Overseas Property Developer

They were able to turn a HMRC GBP25,000 tax bill for income received in Germany into a GBP600 refund within a month!

Management Consultant, Oil & Gas, Altimus Management Solutions

Very clear and concise in explaining tax matters.

CEO, Asset Management Business

Very helpful throughout the process, available to answer one-off questions.

Director, JP Morgan

Very thorough and answered my queries.

Retired, Non-Dom

Excellent individual service for a very small client.

Propery Investor and Non-Resident Landlord

Proactive in looking out for my interests with respect to tax and trust planning.

Managing Partner, Astor Ridge LLP

TAP have always been very responsive and thorough in the answers. It's been a pleasure working with you!

Chief Trading Officer, Asset Strategies Group

TAP have been incredible when it comes to responding fast and with clarity

Media Entrepeneur

TAP have been professional and thorough in every regard, pointing out pros and cons of all choices and assisting with my international circumstances brilliantly.

International Finance Executive

Very competent, always friendly and great to deal with.

Director, Market Risk Change Management, Deutsche Bank

Always aware of opportunities to reduce taxes.

Senior Partner, Covington & Burling LLP

Exceptionally thorough responses delivered in a very timely manner.

Senior Managing Director, State Street Alternative Investment Solutions

Private Equity Executive and Entrepreneur

Mergers & Acquisitions, BP

TAP have always delivered outstanding advice and support.

CEO, Major Italian Bank

TAP sought ways to save us tax and made the process straightforward.

Professor, Oxford University

Overseas Property Developer

They were able to turn a HMRC GBP25,000 tax bill for income received in Germany into a GBP600 refund within a month!

Management Consultant, Oil & Gas, Altimus Management Solutions

Very clear and concise in explaining tax matters.

CEO, Asset Management Business

Very helpful throughout the process, available to answer one-off questions.

Director, JP Morgan

Very thorough and answered my queries.

Retired, Non-Dom

Excellent individual service for a very small client.

Propery Investor and Non-Resident Landlord

Proactive in looking out for my interests with respect to tax and trust planning.

Managing Partner, Astor Ridge LLP

TAP have always been very responsive and thorough in the answers. It's been a pleasure working with you!

Chief Trading Officer, Asset Strategies Group

TAP have been incredible when it comes to responding fast and with clarity

Media Entrepeneur

TAP have been professional and thorough in every regard, pointing out pros and cons of all choices and assisting with my international circumstances brilliantly.

International Finance Executive

Very competent, always friendly and great to deal with.

Director, Market Risk Change Management, Deutsche Bank