Non-Doms & Inbound

Can I bring money into the UK under the FIG regime?

Answered by Jordan Onraet-Wells, Founder & Chartered Tax Adviser (CTA). Published 8 August 2026. Last reviewed 8 August 2026.

The short answer

Yes, freely. This is the biggest single difference from the old remittance basis: HMRC's helpsheet HS266 confirms that once foreign income and gains are relieved under a FIG claim, there is no tax liability if you choose to bring them to the UK. You can fund a house purchase, school fees or day-to-day living in the UK from relieved money without triggering anything. The caveat is scope: the free movement only applies to income and gains actually relieved by a valid, quantified claim for a qualifying year. Pre-6 April 2025 foreign income and gains of former remittance basis users are different, and generally need the Temporary Repatriation Facility at 12% before 5 April 2027.

HS266 states that if you claim relief you do not have to bring the relieved foreign income and gains to the UK, but if you choose to, there is no tax liability when you do.
This removes the remittance trap of the old regime: no remittance charge, no tainting anxiety and no need to keep the money offshore.
The free movement only covers amounts actually relieved by a valid FIG claim, so an unquantified or missed claim gives you no protection.
Pre-6 April 2025 foreign income and gains of former remittance basis users still face tax on remittance unless designated under the Temporary Repatriation Facility, charged at 12% for 2025/26 and 2026/27 and 15% for 2027/28.
Clean records of which account holds relieved money, older untaxed money and UK-taxed money remain essential.

The rule: relieved money moves freely

Under the old remittance basis, foreign income and gains escaped UK tax only while they stayed offshore, and bringing them in later triggered tax at full rates. The FIG regime abandons that architecture. HS266 puts it plainly: you do not have to bring your tax-relieved foreign income and gains to the UK, but if you choose to, there is no tax liability when you do. Relieved dividends can pay a London deposit and a relieved disposal can clear a mortgage, with nothing further due. That is a structural improvement over the remittance basis, and it changes behaviour: there is no longer any tax reason to strand money offshore during your first four years of UK residence.

The boundary: only relieved amounts, only claim years

The freedom has a precise edge. It applies to income and gains relieved by a valid FIG claim, which means a claim made on the SA109 for a qualifying year with every amount quantified source by source. Foreign income that arises in a year you do not claim is simply taxable as worldwide income, and bringing it in changes nothing either way. The other boundary is historic money. If you used the remittance basis before 6 April 2025, your old unremitted foreign income and gains are still taxable on remittance under the old rules; the route in for that money is the Temporary Repatriation Facility, which HMRC's guidance charges at 12% of designated amounts for 2025/26 and 2026/27, rising to 15% for 2027/28. The 12% window closes on 5 April 2027, so mixing new relieved money with old untaxed money in one account is an expensive habit; our record-keeping guide sets out a clean structure.

Doing it properly, with Horizon

In practice this is a paperwork question: the money moves freely only because the claim behind it was made correctly. Horizon prepares FIG returns as a specialism. Founder-led by a Chartered Tax Adviser with over 10 years experience, including 7 at a Big Four firm, we handle the SA109 claim, the source-by-source quantification and, where you have pre-2025 money, the TRF designation arithmetic before the 12% rate ends on 5 April 2027. Fixed fees agreed upfront, with personal returns from £350 and complex returns from £750. The first FIG returns are due by 31 January 2027: book a free 30-minute clarity call or read about our non-dom and residency service.

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Sources and further reading

This is general information for the 2026/27 UK tax year, not personal tax advice; speak to a Chartered Tax Adviser about your own position.

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