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 (특별 세무 지위). 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.
| 카테고리 | 특별 세무 지위 |
|---|---|
| 투자 | — |
| 수수료(가족) | CHF 0 |
| 소득 / 년 | — |
| 자산 | — |
| 최소 체류 | — |
| 영주권 | — |
| 시민권 | — |
| 취업 | yes |
| 자격 | anyone UK tax resident after 10 consecutive tax years of non-residence (needs separate immigration status) |
| 세금 | Foreign income & gains exempt for 4 yrs even if remitted; UK-source taxed normally; worldwide basis + IHT residence test after |
| 기준일 | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.