Rule change · 6 April 2025

United Kingdom: The remittance basis ended on 6 April 2025 and was replaced by the 4-year foreign income and gains (FIG) regime: qualifying new residents (at least 10 consecutive years non-UK resident) can claim relief on eligible foreign income and gains in their first four years of UK residence, losing the Income Tax and Capital Gains Tax tax-free allowances for any year claimed

The remittance basis ended on 6 April 2025 and was replaced by the 4-year foreign income and gains (FIG) regime: qualifying new residents (at least 10 consecutive years non-UK resident) can claim relief on eligible foreign income and gains in their first four years of UK residence, losing the Income Tax and Capital Gains Tax tax-free allowances for any year claimed.