Has the non-dom regime been abolished?

Yes. From 6 April 2025 the remittance basis ended and was replaced by a residence-based system; domicile no longer drives Income Tax and CGT.

What is the FIG regime?

The Foreign Income & Gains regime lets qualifying new arrivals bring foreign income and gains to the UK tax-free for their first four years of residence.

Who qualifies for FIG?

People who become UK-resident after at least 10 consecutive tax years of non-UK-residence, for their first four years here.

What is the Statutory Residence Test?

The SRT determines UK residence using automatic tests (e.g. 183+ days) and, for borderline cases, a sufficient-ties test combining days and connections.

How many days make me UK-resident?

Spending 183 or more days in the UK in a tax year makes you automatically resident. Fewer days may still mean residence depending on your ties.

Family, accommodation, work, a 90-day (prior-year days) tie and — for some — a country tie. More ties mean fewer days are needed to be resident.

Do I lose my Personal Allowance under FIG?

Generally yes — for years you claim FIG you give up the Personal Allowance and the CGT annual exempt amount.

How is Inheritance Tax now decided?

By long-term residence. Broadly, after being UK-resident for 10 of the last 20 years your worldwide estate is within UK IHT.

Is there an IHT "tail" after leaving the UK?

Yes. Long-term residents can remain within UK IHT for several years after departure, depending on how long they were resident.

What is a double tax treaty?

An agreement between countries to stop the same income being taxed twice, using credits, exemptions and tie-breaker rules for dual residents.

How do I claim foreign tax credit relief?

Report foreign income on the SA106 pages and claim relief for foreign tax paid, up to the UK tax on that income.

Which form reports foreign income?

The SA106 foreign pages of the Self Assessment return, alongside the main SA100.

Am I taxed on overseas income as a UK resident?

Once worldwide taxation applies (after FIG or if you don’t qualify), yes — UK residents are taxed on global income and gains, subject to treaties.

What is split-year treatment?

A rule that can split a tax year into resident and non-resident parts when you arrive in or leave the UK partway through the year.

Do I pay UK tax on a foreign pension?

UK residents are generally taxable on foreign pensions, though a treaty may give the other country taxing rights — check the relevant treaty.

How does residence affect Capital Gains Tax?

UK residents pay CGT on worldwide gains (after FIG). Non-residents are generally only taxed on UK property and certain UK assets.

What records should expats keep?

Detailed day-count records, travel evidence, and documentation of ties and foreign income — essential for SRT and treaty claims.

Can I be resident in two countries?

Yes, under domestic rules — but a treaty tie-breaker usually assigns residence to one country for treaty purposes.

Does the FIG regime cover gains as well as income?

Yes — qualifying foreign income and foreign gains can both benefit during the four-year FIG window.

What happens to existing non-doms?

Transitional rules applied from April 2025 for former remittance-basis users; the detail is complex, so take specialist advice.

Do double tax treaties cover Inheritance Tax?

Some IHT/estate treaties exist with certain countries and can affect exposure; they are separate from income tax treaties.

How do I tell HMRC about my residence status?

Report it on your Self Assessment return (residence pages SA109) and keep evidence supporting your SRT position.

Should I get professional advice?

Given the complexity of residence, FIG and treaties, professional advice is strongly recommended — we can match you with a specialist for free.

Where can I find official residence guidance?

See HMRC’s RDR3 Statutory Residence Test guidance and the FIG regime pages on GOV.UK.

Expat Remittance & TRF Guide 2025/26

Q: What happens after the four FIG years?

You’re taxed on your worldwide income and gains like any other UK resident.

Expat & Non-Dom
tax explained.

The remittance basis ended in April 2025. New arrivals can claim the Foreign Income & Gains regime for four years; long-term residents are taxed worldwide and face IHT exposure. The SRT, treaties and planning — explained clearly.

✓ Verified 2026/27✓ HMRC sources✓ Free calculators

The end of the remittance basis

From 6 April 2025 the old "non-dom" remittance basis was abolished and replaced with a residence-based system. The concept of domicile no longer drives your Income Tax and CGT position — what matters now is UK residence.

The 4-year FIG regime

New arrivals who have been non-resident for the previous 10 tax years can claim the Foreign Income & Gains (FIG) regime for their first four years of UK residence. During those four years, qualifying foreign income and gains can be brought to the UK free of UK tax. After four years, you’re taxed on your worldwide income and gains like any other UK resident.

📌 FIG at a glance

Available for the first 4 years of UK residence.
Requires 10 prior years of non-UK-residence.
Must be claimed (you give up personal allowances for years you claim).
After year 4: full worldwide taxation.

The Statutory Residence Test (SRT)

Your residence is determined by the SRT, which combines day-counting with connection factors:

Automatic UK resident — e.g. 183+ days in the UK in the tax year.
Automatic non-resident — e.g. fewer than 16 days (or 46 if not UK-resident in the prior three years).
Sufficient ties test — for in-between cases, residence depends on days plus ties (family, accommodation, work, 90-day and country ties).

Worked example

Days and ties (illustrative)

Days in UK120

UK ties3

Likely outcomeUK resident

The day/tie thresholds vary by your recent residence history — always check the full SRT or take advice.

Inheritance Tax is now residence-based

From April 2025, IHT exposure also follows long-term residence rather than domicile. Broadly, once you’ve been UK-resident for 10 of the last 20 years, your worldwide estate falls within UK IHT — and a "tail" can keep you exposed for several years after leaving. See our Inheritance Tax guide.

Double tax treaties

The UK has treaties with most countries to prevent the same income being taxed twice. Treaties can override residence rules, set "tie-breaker" tests for dual residents, and give relief through credits or exemptions. Foreign income and any treaty claims are reported on the SA106 foreign pages of your Self Assessment.

🔗 Official sources & specialist help

HMRC residence guidance (RDR3) and the FIG regime are on GOV.UK. Cross-border tax is complex and fact-specific — get matched with a cross-border specialist for free, and see our cross-border hub.

2026/27 TAX YEAR IS HERE MTD FOR INCOME TAX NOW MANDATORY FOR LANDLORDS & SELF-EMPLOYED OVER £50K DIVIDEND TAX RATES INCREASED TO 10.75% & 35.75% — OPTIMISE YOUR PAYOUTS ADVANCED CALCULATORS FOR PROPERTY, CRYPTO, AND INHERITANCE TAX HERE

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Expat & Non-Dom
tax explained.

Expat & Non-Dom

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Expat & Non-Dom Tax for 2026/27

The end of the remittance basis

The 4-year FIG regime

📌 FIG at a glance

The Statutory Residence Test (SRT)

Days and ties (illustrative)

Inheritance Tax is now residence-based

Double tax treaties

🔗 Official sources & specialist help

Calculate it in seconds.

Need tailored advice?

The numbers that matter.

Expat & Non-Dom Tax for 2026/27

The end of the remittance basis

The 4-year FIG regime

📌 FIG at a glance

The Statutory Residence Test (SRT)

Days and ties (illustrative)

Inheritance Tax is now residence-based

Double tax treaties

🔗 Official sources & specialist help

Calculate it in seconds.

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