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Do I still file a UK tax return if the FIG regime covers all my foreign income?

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

The short answer

Yes, without exception. The FIG regime is not an exemption that applies in the background: it is a claim that only exists inside a filed Self Assessment return, made on the SA109 pages with every relieved amount quantified source by source. If you file no return, you have made no claim, and with no claim you are simply a UK resident taxed on your worldwide income. The idea that FIG-relieved income can be left off a return entirely is exactly backwards: relieved income must appear on the return, because HMRC's guidance says a claim that quantifies nothing is invalid.

  • FIG relief must be claimed on the SA109 pages of a Self Assessment return for each year: there is no automatic version of the relief.
  • HMRC's manual is explicit that the amount of relief claimed must be quantified in the return, and that a claim quantifying nothing at all is invalid.
  • Relieved does not mean omitted: the foreign income and gains you want relieved are reported source by source and then relieved by the claim.
  • No return means no claim, which means UK tax on worldwide income even if your dates qualify perfectly.
  • For 2025/26, the first FIG year, the online filing deadline is 31 January 2027 and the claim window itself runs to 31 January 2028.

The relief only exists inside a return

HMRC's helpsheet HS266 and the Residence and FIG Regime Manual at RFIG42100 describe the FIG regime the same way: relief is given only where an individual claims it on their Self Assessment return for the tax year, ticking box 28 of the SA109 for foreign income and box 29 for foreign gains, and quantifying each amount claimed on a source by source basis. That design has a hard consequence. There is no scenario in which the regime covers your foreign income while you file nothing. Someone who arrived in 2025 with qualifying years, significant foreign investment income and no UK income at all still has to register for Self Assessment and file, because the return is the claim. Skip the return and the default rules apply: UK residents are taxed on worldwide income and gains. Our first filing season guide covers what this looks like in practice for 2025/26.

Relieved income still goes on the return

The second misunderstanding is subtler. Some new arrivals assume that because the income will end up relieved, it does not need to be reported. HMRC's position is the opposite: the claim must quantify the foreign income and gains being relieved, reported on the relevant supplementary pages, and a claim that is not quantified at all is invalid. Under-reporting also has a direct cost, because relief attaches to the amounts you declared and claimed. An amount you left off is not relieved by the claim, and correcting the position later means amending the claim within its time limit, which for 2025/26 is 31 January 2028 under RFIG42300. If your foreign affairs involve multiple accounts, funds or currencies, the quantification exercise is the real work of the return, which is why our record keeping guide matters as much as the form itself.

Getting the first FIG return filed properly

This first season is exactly where Horizon UK Tax Solutions concentrates. The practice is founder-led by a Chartered Tax Adviser with over 10 years experience, including 7 at a Big Four firm, and FIG returns are the returns we specialise in. We confirm you qualify, quantify every source correctly, run the numbers on whether claiming beats keeping your personal allowance, and file the SA109 through professional software, all for a fixed fee agreed upfront: non-resident and expat returns from £550, complex returns from £750. Book a free 30-minute clarity call before the 31 January 2027 deadline, or read more about our non-dom and residency services.

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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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