4-year foreign income and gains (FIG) regime
Move to the UK and keep four years of foreign investment, rental and business income out o…
Record checked Oct 21, 2026 · official source confirmed 14 Nov, 06:01 UTC
Summary
Since 6 April 2025, new UK residents who were non-UK resident for at least 10 consecutive tax years can pay no UK tax on eligible foreign income and gains for up to their first four tax years of residence, replacing the old non-dom remittance basis.
Dream spread
Move to the UK and keep four years of foreign investment, rental and business income out of UK tax.
Relocation reality check
Covers foreign investment, property and trading income and gains only, not foreign employment income; each year you claim you lose income tax & CGT tax-free allowances. Four consecutive years from arrival, no carry-forward, and you need a visa/right to live in the UK.
Your fit signals
The real program is below — the 0–100 scoring is a paid feature.
Full match score — Solo / Household
The 0–100 move-match score, quality score, and would-stay breakdown — with confidence and full reasoning — unlock on Solo and Household.
See Solo & Household plansReality engine
Four lenses on whether this move fits you — tap a panel to see the logic behind each signal.
Eligibility
UK tax residents (statutory residence test) in their first 4 years of residence after at least 10 consecutive years of non-UK residence; claimed on the Self Assessment return.
Costs & money
The amounts & terms on record from the official source. USD figures are estimates.
- Duration
- 12–48 months
- Property purchase
- Not required
- Tax
- Claim year by year and choose which income/gains to include; foreign income still counts toward adjusted net income for childcare and child benefit tests.
True cost to move
Upfront cash, reimbursements, and net position after approval — not headline incentive amounts.
- Flights & logistics$1,200
- Temporary housing (90 days)$2,400
- Deposit / first month rent$2,000
- Visa & consular fees$500
Application roadmap
A practical sequence — adjust for your consulate and timeline.
1. Confirm official eligibility
Read the primary government source.
2. Gather income & employment proof
Bank statements, contracts, or tax records.
3. Book consulate / immigration appointment
Slots vary by country and season.
4. Prepare health coverage
Meet minimum coverage rules before arrival.
Meet people before you go
We are still curating 🇬🇧 United Kingdom-specific communities. Meanwhile, these global boards answer relocation questions every day.
Communities being curated — start with r/expats meanwhile
- r/expats100k+ members
Life abroad, country comparisons, honest post-move retrospectives.
Source trail
Official links, the line we checked, and when we last checked it.
“The regime is only available for a maximum period of 4 consecutive years beginning when your UK tax residency started.”
Primary official sourceLast checked Oct 21, 2026- Secondary referenceLast checked Oct 21, 2026
Rule changes
CasaSedora last checked the official source on 14 Nov 2026. Changes appear here once two independent automated checks agree on them, or a person confirms them.
No rule changes recorded since monitoring began.
Our summaries point you to what moved — always confirm details on the official source.