Foreign Income and Gains (FIG) regime for new residents
Foreign Income and Gains (FIG) regime for new residents is a residence route in United Kingdom (Statuto fiscale speciale). Tax status, not a visa. Replaced non-dom remittance basis from 6 Apr 2025. Claim annually on SA return (loses personal allowance); first 4 tax years of residence; each family member claims individually. TRF: 12% (2025-27) / 15% (2027/28) on old FIG.
Special tax regimes for new residents →Requirements at a glance
How holders are taxed
Foreign income & gains exempt for 4 yrs even if remitted; UK-source taxed normally; worldwide basis + IHT residence test after
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Categoria | Statuto fiscale speciale |
|---|---|
| Investimento | — |
| Tasse (famiglia) | CHF 0 |
| Reddito / anno | — |
| Patrimonio | — |
| Soggiorno min. | — |
| Residenza perm. | — |
| Cittadinanza | — |
| Lavoro | yes |
| Ammessi | anyone UK tax resident after 10 consecutive tax years of non-residence (needs separate immigration status) |
| Imposte | Foreign income & gains exempt for 4 yrs even if remitted; UK-source taxed normally; worldwide basis + IHT residence test after |
| Stato al | 2026-10 |
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.