Residency & the FIG Regime
Your UK residency position, clear and optimal
Statutory Residence Test analysis, split-year treatment, and planning your UK day count so your residency position is clear and optimal.
The Short Answer
The Statutory Residence Test (SRT) is the set of rules that decides, for each UK tax year, whether you are a UK tax resident or not. Your answer is binary for the year, resident or non-resident, and it is the single most important fact behind almost every cross-border tax decision you will make.
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. It replaced the non-dom remittance basis on 6 April 2025.
We help you understand your position under the SRT, check your FIG eligibility, and plan your affairs to achieve the most favourable outcome, all on a fixed fee agreed before any work starts.
What We Do
Handled for you, end to end
- Statutory Residence Test analysis, split-year treatment, and planning your UK day count
- FIG regime eligibility checks and the year-by-year claim on the SA109 residence pages
- The real cost of claiming FIG weighed for you: relief on foreign income and gains against giving up your Personal Allowance and CGT annual exempt amount
- Double taxation relief and treaty claims where two countries tax the same income
- Planning for returning UK expats, including the temporary non-residence rules
- Advice on the residence-based inheritance tax rules and how long your worldwide estate stays in UK IHT after you leave
Free In-Depth Guides
Read the guides first, if you like
Residency & the SRT
UK Statutory Residence Test (SRT) Explained
The Statutory Residence Test decides, tax year by tax year, whether you are UK resident. Days, ties and work patterns all count, and the answer drives everything else in your cross-border position.
12 min read · Reviewed June 2026
Residency & the SRT
Split-Year Treatment Explained: UK Tax in the Year You Move
Split-year treatment divides the tax year you move into a resident part and a non-resident part, so you are not taxed as a UK resident for the whole year of your move.
10 min read · Reviewed June 2026
Non-Doms & Inbound
The 4-Year FIG Regime: UK Tax for New Arrivals
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.
7 min read · Reviewed June 2026
Non-Doms & Inbound
Temporary Repatriation Facility (TRF): The Full Guide
The Temporary Repatriation Facility lets former remittance-basis users bring pre-6 April 2025 foreign income and gains to the UK at 12% to 15%.
8 min read · Reviewed June 2026
Non-Doms & Inbound
Residence-Based Inheritance Tax: The New UK Rules
Residence-based inheritance tax replaced UK domicile from 6 April 2025.
6 min read · Reviewed June 2026
Residency & the SRT
Returning to the UK: The 5-Year Temporary Non-Residence Trap
If you leave the UK and return within five years, HMRC's temporary non-residence rules can tax gains, dividends and other income realised while you were abroad.
8 min read · Reviewed July 2026
Non-Doms & Inbound
Offshore Trusts and UK Tax After the Non-Dom Reforms
How the 6 April 2025 non-dom abolition changed offshore trusts: the end of protected settlement status, residence-based trust IHT, the FIG regime, the TRF and your restructuring options.
8 min read · Reviewed July 2026
Non-Doms & Inbound
Moving to the UK from the Gulf: a tax guide for HNWs
A 2026/27 tax guide for Gulf-based high-net-worth individuals and returning Brits moving to the UK.
9 min read · Reviewed July 2026
Free Tax Tools
Run your own numbers, before we speak
UK Statutory Residence Test Calculator
Free UK Statutory Residence Test calculator. Enter your UK days, work pattern and ties for an instant indication of whether you are UK resident, with the deciding test and full reasoning.
Try it freeFIG Regime Eligibility Checker (4-Year Foreign Income & Gains)
Free tool: check whether you qualify for the UK 4-year FIG (Foreign Income and Gains) regime that replaced the non-dom rules, and how many of your four relief years remain. 2026/27.
Try it freeInheritance Tax Residence Tail Calculator
Free tool: under the residence-based inheritance tax rules from April 2025, see whether you are a long-term resident and how many years your worldwide estate stays in UK IHT after you leave. 2026/27.
Try it freeOur Promise
Fixed fees, agreed in advance
We confirm your fee in writing before any work begins. You always know exactly what you are paying, billed as a fixed amount, never in arrears by the hour.
What residency work costs
Premium non-resident and expat tax returns are £550, handling cross-border taxation, multi-country income, and UK residency under the Statutory Residence Test. Advisory and project work, such as international tax planning, residency planning, and capital gains strategies, is quoted as a fixed fee agreed upfront, scoped to your situation.
See full fixed-fee pricingCommon Questions
Honest answers, before you book
More questions? Read our full FAQ.
Ready When You Are
Start with a free clarity call
Book a free clarity call and we will talk through your situation and confirm a fixed price in writing: no obligation, no pressure, and no surprises.
Prefer email? Reach us at jordanonraet-wells@horizonukts.com