UK 4-year foreign income and gains (FIG) regime

From 6 April 2025 the UK replaced the non-dom remittance basis with a residence-based regime. A person who becomes UK resident after at least 10 consecutive tax years of non-UK residence can claim 100% relief from UK tax on foreign income and gains for their first 4 tax years of UK residence, and can bring the money into the UK freely. After 4 years they are taxed on worldwide income and gains like everyone else. For people who leave the UK, the same 10-year rule decides whether they can ever use it again.

• Founders and investors arriving in the UK after 10+ years abroad with significant foreign investment income or gains.
• Returning British expatriates who have been non-UK resident for 10 full tax years.

Reviewed 2026-09-29. Research, not advice.