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HorizonUK Tax Solutions

First FIG filing season: 2025/26 returns

Claim the FIG regime on your 2025/26 tax return, due 31 January 2027

The first FIG claims ever made go on 2025/26 returns. Leave one unquantified and the income is undeclared. A Chartered Tax Adviser runs the sums and files it, at a fixed fee.

Online filing deadline: 31 January 2027

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The Short Answer

Your first FIG claim goes on the 2025/26 return, due online by 31 January 2027. The regime took effect on 6 April 2025, so this is the first season in which anyone files a claim. It is not automatic. The claim goes on the SA109, and every amount you want relieved must be quantified source by source on the supplementary pages. HMRC's guidance is plain: a claim that is not quantified at all is invalid. The income is then simply undeclared income of a UK resident.

Claiming has a price. It costs you that year's allowances, so the real question is whether the tax saved beats what you give up. The answer turns on the mix: how much of your income is foreign, how much is UK earnings, and whether a foreign gain is in play. Foreign tax matters too, because income covered by a FIG claim cannot also carry Foreign Tax Credit Relief. We run that sum, source by source, before anything is filed.

The filing route catches people late. HMRC's free online service cannot submit the SA109, so filing online takes commercial software or an agent. Then the bill: for many first-time filers, 31 January 2027 brings the 2025/26 balance plus a first payment on account for 2026/27. Horizon is a Chartered Tax Adviser practice that files these returns as your authorised agent, runs the claim-or-not sums first and quotes a fixed fee before work starts.

Is This You?

Who this return is for

  • You moved to the UK after at least 10 consecutive non-resident tax years and have foreign income or gains.
  • You arrived part way through 2025/26 and want to know whether a split year still lets you claim.
  • You have foreign interest, dividends or rent and cannot tell whether claiming beats keeping your allowances.
  • You sold foreign property or shares in 2025/26 and want the gain relieved and reported properly.
  • You used the remittance basis before April 2025 and are weighing the Temporary Repatriation Facility at 12%.
  • You tried HMRC's online service and found it cannot file the SA109 pages your claim needs.

What Goes on Your Return

PagesWhat they cover
SA100The main return. Once you claim on foreign income, untaxed foreign interest and foreign dividends come off the main pages and go on the SA106, whatever the amount.
SA109Your residence status, any split year, the FIG claims themselves and any TRF election and designations.
SA106Each relieved amount of foreign interest, dividends and overseas property income, entered source by source so the claim is quantified and valid.
SA108Each foreign gain you want relieved, reported gain by gain so the gains claim is quantified.

What We Do

Handled for you, end to end

  • Confirm you are a qualifying new resident and which year of your four-year window 2025/26 is, before anything is filed.
  • Run the claim-or-not arithmetic: UK tax saved on relieved income and gains set against the allowances a claim costs you.
  • Quantify every relieved amount source by source on the SA106 and SA108, in sterling and reconciled to your statements.
  • File the SA109 with your split-year, FIG and any TRF entries, acting as your authorised agent with HMRC.
  • Check foreign tax paid on each source, because income covered by a FIG claim cannot also carry Foreign Tax Credit Relief.
  • Confirm exactly what you owe on 31 January 2027, including any first payment on account, and when the next payment falls.

Start Now

What to gather

Records take longer to collect than the return takes to prepare. Start with this list, then upload what you have to your secure client portal.

  1. 1Your UK arrival date and residence history showing 10 consecutive non-resident tax years before it.
  2. 2Day counts for 2025/26, for the Statutory Residence Test and any split-year claim.
  3. 3Interest certificates or annual statements for every non-UK bank and savings account.
  4. 4Dividend statements for foreign shareholdings and broker tax packs for investment accounts.
  5. 5Completion statements and cost history for any foreign property or other asset you sold.
  6. 6Evidence of foreign tax paid on each source of income or gain.
  7. 7Details of your UK income for 2025/26, so the cost of losing allowances can be measured.
  8. 8Your UTR, or confirmation of when you registered for Self Assessment.

Key Dates for 2025/26

  1. 5 October 2026

    Last day to register for Self Assessment for 2025/26 if you have never filed before or did not file for 2024/25

  2. 31 October 2026

    Paper 2025/26 return must reach HMRC by 11:59pm

  3. 30 December 2026

    Online 2025/26 return deadline (11:59pm) to have a bill under £3,000 collected through your PAYE tax code

  4. 31 January 2027

    Online 2025/26 return deadline, 11:59pm

  5. 31 January 2027

    Pay the 2025/26 balancing payment and the first payment on account

  6. 31 January 2027

    Usual last day to amend a 2024/25 return

  7. 1 February 2027

    Return now late: initial £100 late filing penalty applies (derived: day after 31 January deadline)

  8. 2 March 2027

    30 days after 31 January: 5% late payment penalty on 2025/26 tax still unpaid at this point (derived)

  9. 6 April 2027

    Making Tax Digital for Income Tax starts for anyone with qualifying income over £30,000 in 2025/26

  10. 1 May 2027

    Return 3 months late: £10 daily penalties start, up to £900 (derived)

  11. 5 July 2027

    Letting agents and tenants must give non-resident landlords their NRL6 certificate for 2026/27

  12. 31 July 2027

    Second payment on account due

  13. 31 July 2027

    6 months after 31 January: a further 5% late payment penalty on 2025/26 tax still unpaid (derived). The 6-month late filing penalty follows from 1 August 2027.

How It Works

From first call to filed

  1. 1

    Free clarity call

    A free 30-minute call directly with the adviser. We work out which pages your return needs, whether a FIG or split-year claim is in play, and what you will need to gather.

  2. 2

    Fixed quote and ID checks

    You get a fixed fee, agreed in writing before anything starts. Anti-money-laundering rules require identity and address checks first, so we complete those before any work on your return begins.

  3. 3

    Documents to the portal

    You upload statements, certificates and records to a secure client portal. Everything is handled remotely, for clients across six continents.

  4. 4

    Prepare, approve, file

    We prepare the return. You review it and approve it. We file it with HMRC as your authorised agent and confirm exactly what to pay and when.

Fixed Fees

The fee is agreed before we start

Returns with several foreign sources, investments or gains fall under our published Complex Personal Tax Return fee, from £750. You get a fixed quote, agreed before work starts. We never bill by the hour. Book a free 30-minute clarity call.

Standard Personal Tax Return

£350

For individuals with straightforward tax affairs: accurate preparation and submission of your UK Self Assessment, whether you're employed, self-employed, or earning rental income, with all allowable expenses claimed.

Non-Resident & Expat Tax Return

£550

For internationally mobile individuals: handling cross-border taxation, multi-country income, and UK residency under the Statutory Residence Test, with correct reporting of overseas income.

Complex Personal Tax Return

£750+

For more sophisticated arrangements: multiple income streams, investments, trusts, and complex structures, with a detailed, tailored approach and proactive tax planning.

Fixed and agreed in writing before any work starts. No hourly billing. Full pricing

Common Questions

Honest answers, before you book

More questions? Read our full FAQ.

Free In-Depth Guides

Read the guides first, if you like

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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

Non-Doms & Inbound

FIG Tax Return: SA109 Boxes 28 and 29, HS266 Walkthrough

FIG tax return walkthrough built on HMRC helpsheet HS266: SA109 boxes 28 and 29 for 2025/26, the allowances a claim costs you, disclosure and records.

9 min read · Reviewed September 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

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

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

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 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

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

Self Assessment

SA109 Form 2026: Why You Cannot File It on HMRC Online

SA109 form 2026 cannot be filed through HMRC's free online service.

7 min read · Reviewed September 2026

Tax Decisions Compared

DIY Self Assessment vs an Accountant for Non-Residents

HMRC's free online service cannot file the SA109 residence pages, so a DIY non-resident return means paper by 31 October or paid software. Here is what DIY really costs and when an adviser pays for itself.

6 min read · Reviewed July 2026

Quick answers

Free Tax Tools

Run your own numbers, before we speak

See all free tools

FIG 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 free

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.

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Split-Year Treatment Case Finder & 5-Year Trap Checker

Free tool: find which of HMRC’s eight split-year cases applies when you move to or from the UK, and check whether the 5-year temporary non-residence trap could tax your gains on return. 2026/27.

Try it free

Accounting Fee Estimator

See an indicative fee for working with Horizon UK Tax Solutions. Answer a couple of questions about your situation for a starting figure. Every fee is fixed and agreed upfront, with no surprise bills.

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Other Returns We File

2025/26 returns, by situation

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.

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Prefer email? Reach us at jordanonraet-wells@horizonukts.com

Deadline 31 January: 2025/26 tax returns
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