Non-Dom / FIG Regime Calculator

From 6 April 2025 the remittance basis and non-domicile regimes were abolished and replaced with a residence-based system. New UK arrivals can claim the 4-year Foreign Income and Gains (FIG) regime — 100% UK tax relief on foreign income and gains for their first four tax years of UK residence, with no requirement to keep money offshore. Eligibility requires 10 consecutive tax years of non-UK residence immediately before arrival.

For any tax year in which you make an FIG claim, you lose your Personal Allowance (£12,570) and CGT Annual Exempt Amount (£3,000) entirely. You also cannot use foreign income or capital losses in that year. The decision is source-by-source — you can claim FIG for some foreign items and pay UK tax on others — but the PA and AEA loss applies in full if you make any claim for the year.

You qualify if you became UK tax resident on or after 6 April 2025 (or were within your first four tax years of UK residence on that date) AND were non-UK tax resident for the 10 consecutive tax years immediately before becoming UK resident. The four-year window starts from the year you became UK resident; after year 4 you are fully taxable on worldwide income and gains.

TRF lets former remittance-basis users bring pre-6-April-2025 foreign income and gains into the UK at a reduced flat rate rather than their normal marginal rate. The rate is 12% in 2025-26, 12% in 2026-27, and 15% in 2027-28 (the final year). Once designated, the capital can be freely remitted with no further tax charge. It only applies to unremitted FIGs that arose before 6 April 2025.

Foreign assets held personally on 5 April 2017 are rebased to their market value on that date for disposals on or after 6 April 2025 — so only post-2017 gains are subject to UK CGT. You must (1) have held the asset on 5 April 2017, (2) never have been UK-domiciled or deemed-domiciled before 2025-26, and (3) have claimed the remittance basis in any year between 2017-18 and 2024-25. Rebasing applies automatically unless you elect out asset-by-asset.

An FIG claim must be made on your self-assessment return by 31 January in the second tax year following. For example, a 2025-26 claim must be made on or before 31 January 2028; a 2026-27 claim on or before 31 January 2029. Source-by-source claims are allowed, so you can run the numbers and only claim for sources where the foreign-tax saving exceeds the cost of losing your Personal Allowance and CGT AEA.

IHT moved to a residence-based test from 6 April 2025 (based on long-term UK residence), separate from the FIG regime. Overseas Workday Relief (OWR) was reformed in parallel: the relief period is now four tax years (was three), capped at the lower of £300,000 or 30% of total employment income, and there is no longer any need to keep salary in an offshore account. Making an OWR election also costs you the Personal Allowance and CGT AEA for that year.