Guides by topic
Non-Doms & Inbound: UK tax guides
The 4-year Foreign Income and Gains (FIG) regime gives people who become UK tax resident after at least 10 consecutive non-resident years full UK tax relief on their qualifying foreign income and gains for their first four years of residence, with no remittance trap, so the money can be brought to and spent in the UK freely. The 16 guides in this section cover The 4-Year FIG Regime, Temporary Repatriation Facility (TRF), Residence-Based Inheritance Tax, and more. Each guide is written and kept current by Jordan Onraet-Wells, a Chartered Tax Adviser.
The 4-Year FIG Regime: Tax Relief for New UK Residents
The four-year FIG regime gives qualifying new UK residents full relief on foreign income and gains for their first four years, with no remittance trap. This guide covers who qualifies and what a claim really costs.
9 min read Reviewed July 2026
Read the guideGuideTemporary Repatriation Facility (TRF): The Full Guide
How the Temporary Repatriation Facility works in 2026/27: bring foreign income and gains from before 6 April 2025 to the UK at 12%, before it rises to 15%.
9 min read Reviewed July 2026
Read the guideGuideResidence-Based Inheritance Tax: The New UK Rules
Residence-based inheritance tax explained: the 10 in 20 year long-term resident test from 6 April 2025, worldwide scope, the leaver tail and how to plan.
8 min read Reviewed July 2026
Read the guideGuideMoving to the UK from the Gulf: a tax guide for HNWs
Moving to the UK from Dubai tax guide for 2026/27: the 4 year FIG regime, pre arrival planning and residence based IHT for HNWs and returning Brits.
9 min read Reviewed July 2026
Read the guideGuideOffshore Trusts and UK Tax After the Non-Dom Reforms
Offshore trust UK tax after the 2025 non-dom reforms: the end of protected settlement status, residence based trust IHT, the FIG regime and the TRF explained.
8 min read Reviewed July 2026
Read the guideGuideClaiming FIG on Your Tax Return: SA109 Walkthrough
Step-by-step SA109 walkthrough for claiming the UK FIG regime on your 2025/26 tax return: boxes 28 and 29, the allowances you give up, disclosure and records.
8 min read Reviewed July 2026
Read the guideGuideOverseas Workday Relief: The New Rules
Overseas workday relief from 6 April 2025: who qualifies, the 30% and £300,000 cap, workday records, the FIG interaction and the 2026 PAYE change.
7 min read Reviewed July 2026
Read the guideGuideFIG Regime for Returning British Expats: Who Qualifies
British expats routinely assume the four-year FIG regime is a perk for foreign arrivers. It is not: eligibility is residence-based, so a Brit returning after 10 consecutive non-resident tax years qualifies in full. This guide covers the 10-year count, what is sheltered, and the deadline for 2023/24 returners.
9 min read Reviewed July 2026
Read the guideGuideFIG Regime Deadlines by Arrival Year: The Dated Reference Table
One dated table mapping every arrival year from 2021/22 to 2026/27 to its four-year FIG window, its final claimable year and the filing deadline for that last claim. If you first became UK resident in 2023/24, that final year is now.
6 min read Reviewed July 2026
Read the guideGuide8 FIG Regime Mistakes That Cost Real Money
The FIG regime is generous, but it punishes assumptions: the relief is a quantified annual claim, it costs your Personal Allowance, and the four-year clock never pauses. Eight mistakes from real practice, and how to avoid each one.
8 min read Reviewed July 2026
Read the guideGuideWhat Happens If You Get the FIG Regime Wrong
A wrong FIG claim is not a technicality: it is undeclared foreign income of a UK resident, which sits squarely inside HMRC's offshore penalty regime. Enquiry windows, discovery assessments reaching back up to 12 years, penalties of up to 200% of the tax, and the two routes for putting an error right before HMRC finds it first.
9 min read Reviewed August 2026
Read the guideGuideFIG Regime Record Keeping: The Evidence HMRC Expects
A FIG claim is a set of numbers HMRC can test: 10 non-resident years, an arrival date, and every relieved amount quantified in sterling. This guide sets out the evidence that stands behind each figure, the exchange rates to use, how long the law says to keep it all, and what an HMRC information notice can demand.
11 min read Reviewed August 2026
Read the guideGuideDo You Need an Accountant for the FIG Regime?
If your foreign income is one small, simple source and your residence history is beyond doubt, preparing your own FIG claim is defensible. For everyone else, a specialist usually earns their fee many times over, because the claim is quantified, annual and optional, and each of those words hides a decision. Here is the honest framework.
10 min read Reviewed August 2026
Read the guideGuideThe FIG Regime for Investors and High Earners
For an investor with serious foreign income, a FIG claim can take the UK tax on a £200,000 dividend year and a £300,000 gain from roughly £136,000 to nil, and the money can be brought onshore freely. The catch is that every pound must be quantified on the return, and the offshore penalty regime runs to 200% of the tax when it goes wrong.
10 min read Reviewed August 2026
Read the guideGuideOverseas Workday Relief Under the New Rules: The Post-2025 Regime
The new Overseas Workday Relief is more generous than the old version in three ways and stricter in one: four years, no offshore account requirement, free remittance of relieved pay, but a hard annual cap of the lower of 30% of qualifying employment income and £300,000, claimed through a two-step election and claim on the SA109.
11 min read Reviewed August 2026
Read the guideGuideThe First FIG Filing Season: 2025/26 Returns Due 31 January 2027
Nobody has ever filed a FIG claim before this filing season: 2025/26 was the regime's first year, and the returns that carry the first claims are due 31 January 2027. New boxes, a strict quantification rule, a 5 October registration deadline for new arrivers, and a first-year tax bill that can hit 150% of the year's liability. The timeline from August 2026 to January, month by month.
10 min read Reviewed August 2026
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