Non-Dom / FIG Regime (Foreign Income)
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.
Dados verificados · julho de 2026
Do I still need to remit income to the UK to avoid tax on it?
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.
Fonte: 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. · atualizado 2026
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Tudo sobre Non-Dom / FIG Regime (Foreign Income)
📋Apresentação+
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.
💡 Boas práticas
- The 4-year FIG window counts your total years of UK tax residence, including any earlier period of residence before your current stay.
- After the 4-year window, all foreign income is taxable on the arising basis — there is no remittance basis left to elect into.
- This calculator's remittance-basis comparison is for historical/educational context only — it no longer applies from 2025/26 onward.
🔢 Exemplo concreto
£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.
📖Guia de utilização+
Como usar esta calculadora
- 1
Enter your UK-source income and your foreign-source income or gains for the year.
- 2
Enter how many tax years you have been UK tax resident.
- 3
Enter your marginal income tax rate to see the tax on any taxable foreign income.
- 4
Optionally enter the amount of foreign income actually remitted, for historical comparison against the old regime.
📚Glossário+
- FIG regime
- The Foreign Income and Gains regime, effective 6 April 2025, giving new UK residents 100% relief on foreign income and gains for their first 4 tax years of UK residence, regardless of domicile.
- Remittance basis (abolished)
- The pre-6 April 2025 regime under which non-UK domiciled residents were only taxed on foreign income actually brought into the UK. No longer available — replaced by the FIG regime.
ℹ️Fontes e atualizações+
Última atualização dos dados
7 de julho de 2026
Fontes e referências
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.
Os dados desta calculadora são atualizados regularmente para refletir as últimas tabelas oficiais. Em caso de dúvida, consulte as fontes oficiais indicadas acima.
FAQ — Non-Dom / FIG Regime (Foreign Income)
Do I still need to remit income to the UK to avoid tax on it?+
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.
What happens after my 4-year FIG window ends?+
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.