5 articles tagged with Remittance Basis.
The Foreign Income and Gains regime replaces remittance basis from April 2025. 4-year exemption for new UK residents, TRF for old overseas income -- full guide.
The UK non-domicile remittance basis ended April 2025 -- what replaced it, the 4-year FIG regime, transitional rules for existing non-doms, and planning for 2026/27.
Since April 2025, the remittance basis for non-doms has been replaced by the 4-year Foreign Income and Gains (FIG) regime. Here's who qualifies, what it offers, and what happens after year four.
Learn what non-doms pay under the remittance basis charge in 2026/27, including the £60,000 and £30,000 annual charges after 7 or 15 years UK residence.
The old remittance basis ended April 2025. The new FIG regime gives qualifying new residents 4 years of foreign income exemption. Here is how it works in 2026/27.