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
Non-Doms & Inbound
What 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
Non-Doms & Inbound
FIG 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
Non-Doms & Inbound
Do 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
Non-Doms & Inbound
The 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
Non-Doms & Inbound
Overseas 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
Non-Doms & Inbound
The 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
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.
13 min read · Reviewed July 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.
11 min read · Reviewed July 2026
Non-Doms & Inbound
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
Non-Doms & Inbound
Temporary 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
Non-Doms & Inbound
Residence-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
Residency & the SRT
Returning to the UK: The 5-Year Temporary Non-Residence Trap
Temporary non residence 5 year rule explained for 2026/27: which gains and income HMRC can tax when you return to the UK, and how to time your absence.
8 min read · Reviewed July 2026
Non-Doms & Inbound
Offshore 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
Non-Doms & Inbound
Moving 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
Non-Doms & Inbound
FIG 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
Non-Doms & Inbound
FIG 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
Non-Doms & Inbound
8 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
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