Answers · UK 2025/26
What is the FIG regime for non-UK domiciliaries in 2026?
The Foreign Income and Gains (FIG) regime replaced the remittance basis from April 2025, giving new UK residents a 4-year tax exemption on foreign income.
Full answer
The FIG regime applies to individuals who were not UK resident in the 10 preceding tax years and have been UK resident for fewer than 4 years since April 2025. During the 4-year window, qualifying foreign income and gains are completely exempt from UK tax and can be remitted to the UK free of charge. After 4 years, worldwide income and gains become fully taxable. The old remittance basis (and remittance basis charge) was abolished for new arrivals.
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.