Check whether you're eligible for the 4-year Foreign Income and Gains (FIG) regime that replaced the remittance basis on 6 April 2025, and the tax on your foreign income.
Données vérifiées · July 2026
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From 6 April 2025 the remittance basis for non-UK domiciled individuals was abolished and replaced by a residence-based regime: new UK residents get 100% relief on foreign income and gains (whether remitted to the UK or not) for their first 4 tax years of UK tax residence, regardless of domicile. After the 4-year window, foreign income is taxed in full on the arising basis, the same as UK-domiciled residents.
£60,000 UK income, £40,000 foreign income, in year 2 of UK residence: fully eligible for FIG relief, so the £40,000 foreign income is 100% relieved and not taxed in the UK.
Enter your UK-source income and your foreign-source income or gains for the year.
Enter how many tax years you have been UK tax resident.
Enter your marginal income tax rate to see the tax on any taxable foreign income.
Optionally enter the amount of foreign income actually remitted, for historical comparison against the old regime.
Last data update
July 7, 2026
Sources and references
HMRC / HMT — Reforming the taxation of non-UK domiciled individuals (FIG regime, effective 6 April 2025); HMRC — Tax on foreign income (gov.uk/tax-foreign-income), 2025/26.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
No — under the FIG regime, foreign income and gains are 100% relieved for your first 4 years of UK residence whether or not you bring the money into the UK. The old remittance requirement was abolished on 6 April 2025.
All foreign income and gains become taxable in the UK on the arising basis, the same as for UK-domiciled residents — there is no remittance basis to fall back on.