Free tool
FIG Regime Eligibility Checker
The 4-year Foreign Income and Gains regime replaced the non-dom rules from April 2025. If you are moving to the UK, check in seconds whether you qualify for 100% relief on your foreign income and gains, and how many of your four relief years remain.
This is the core FIG condition: 10 consecutive tax years of non-UK residence before you arrive.
The FIG regime gives 100% relief on foreign income and gains for your first four tax years of UK residence. Indicative only: your residence is decided by the Statutory Residence Test and the 10-year history must be established properly.
Your FIG eligibility
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How the FIG regime works
From 6 April 2025 the UK abolished the non-dom and remittance basis and replaced them with the Foreign Income and Gains (FIG) regime. If you become UK resident after at least 10 consecutive tax years of non-UK residence, you can claim 100% relief on your foreign income and gains for your first four tax years of UK residence.
The relief is claimed year by year, and for each year you claim it you give up your personal allowance and your capital gains tax annual exempt amount. That trade-off, and the fact that the four-year window is fixed and cannot be extended, is why the timing of foreign income, bonuses and asset disposals across your first four years is where the real planning value sits. This tool gives an indication only; your residence is decided by the Statutory Residence Test and your history needs to be established properly.
Plan your arrival with a CTA
The FIG window is short and the pre-arrival steps, realising gains while non-resident, rebasing and segregating clean capital, must happen before you land. We map it out on a fixed fee agreed upfront. Book a free clarity call.