FIG Regime & DTAA Relief
From 6 April 2025 the foreign income and gains (FIG) regime replaced the old remittance basis for people newly arriving in the UK. Used properly, with double taxation agreement (DTAA) relief for anything still taxable, it can significantly reduce your UK tax in your first years here.
Who this is for
- People who have recently become UK tax resident
- Anyone planning a move to the UK who has been non-resident for many years
- Arrivals with income or gains from India or other countries
- Existing residents unsure how the change from the remittance basis affects them
What we cover
Checking if you qualify
The FIG regime is for people who have been non-UK resident for a long period before arriving. We check your history and confirm eligibility.
Making the claim
The FIG regime is claimed on your Self Assessment return each year. We make sure it is claimed correctly and on time.
What stays outside the UK tax net
Qualifying foreign income and gains during the four-year period, and how to bring money into the UK.
DTAA and foreign tax credit
Where income is still taxable in the UK, we claim relief for tax already paid abroad.
Planning ahead
Decisions about timing, asset sales and remittances before the four years end.
How it works
- 1
Review your history
We check where you have been resident and when you arrived.
- 2
Model the options
We compare claiming the FIG regime with the alternatives for each year.
- 3
Claim and file
We prepare the claim and your return, with DTAA relief where it applies.
- 4
Plan the exit from the regime
We prepare you for the tax position once the four years are over.
Frequently asked questions
What is the FIG regime?
It is a four-year regime, in force from 6 April 2025, under which qualifying new UK residents are not taxed in the UK on foreign income and gains. It replaced the remittance basis for arrivals.
Who can claim it?
Broadly, people who become UK resident after a long period of non-residence. The exact test is based on your residence history, so we confirm it before advising.
Do I have to claim it?
Yes. It is a claim made on your Self Assessment return, so filing a return matters even if you think little tax is due.
What does DTAA relief do?
Where income is taxable both in the UK and in another country such as India, a double taxation agreement lets you claim credit so you are not taxed twice on the same income.
Official guidance: GOV.UK: Tax on foreign income
This page is general information, not personal tax advice. Rules change and your circumstances matter, so please speak to us before acting.
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