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The foreign income and gains regime (FIG regime) applies from 6 April 2025. It determines the taxation of foreign income and gains that arise to individuals in their first four tax years of UK residence and replaces the previous remittance basis regime that applied to UK residents who were non-UK domiciliaries. The FIG regime is not a term used in the legislation, but it was used by the Government to describe the underlying provisions as a whole and it a useful shorthand that is adopted in the commentary in Simon's Taxes.

An individual who is a 'qualifying new resident' in the tax year is eligible to claim relief under the FIG regime in the tax year (see below). Under the FIG regime, the individual is not taxable on their foreign income and gains arising in that tax year. See E6.162 for details of the mechanics of the reliefs.

The FIG regime is comprised of three sets of separate provisions with their own rules:

1. Ìý

   •ÌýÌýÌýÌý relief from foreign income (however note that not