HMRC Finance Act 2025 CompliantPost Non-Dom Tax Reform 2026
UK 4-Year FIG Regime & Non-Dom Tax Guide
Complete legal breakdown of HMRC's 4-Year Foreign Income and Gains (FIG) Regime. Calculate your 100% tax exemption on overseas dividends, rental income, capital gains, and Temporary Repatriation Facility (TRF) remittance rates.
4-Year FIG & TRF Tax Relief Calculator
Key FIG Regime Principles
- 📅 10-Year Non-UK Residency Test: Must be non-UK tax resident for 10 consecutive tax years under the Statutory Residence Test (SRT).
- 💸 Free Remittance into UK: Unlike the former Non-Dom remittance basis, qualifying FIG income can be brought into the UK with ZERO additional tax liability.
- 📊 Annual Claim Required: Taxpayers must explicitly elect to claim the FIG regime on their HMRC Self Assessment tax return each year.
- 🏛️ Loss of Allowances: Electing for the FIG regime forfeits your annual UK Income Tax Personal Allowance (£12,570) and Capital Gains Tax Annual Exempt Amount.
Frequently Asked Questions (FIG Regime 2026)
From Year 5 onwards, you enter standard UK worldwide taxation. All foreign income and capital gains generated after Year 4 must be declared on your HMRC Self Assessment return and taxed at standard UK marginal rates (up to 45% income tax and 20-24% capital gains tax). Check our Capital Gains Tax Calculator.
Former Non-Doms who accumulated unremitted foreign income prior to April 6, 2025, can designate those funds under TRF to pay a flat 12% tax rate (in 2025/26 and 2026/27) or 15% (in 2027/28). Once designated and taxed, the funds can be brought into the UK at any time without further tax.
Tax residency is evaluated under the HMRC Statutory Residence Test (SRT), analyzing automatic overseas tests, automatic UK tests, and sufficient ties (family, accommodation, work, 90-day ties).