UK Non-Dom FIG Regime Tax Calculator (2025/26)
From 6 April 2025, UK replaced the non-dom remittance basis with the Foreign Income and Gains (FIG) regime. New UK residents get a 4-year foreign income and gains exemption. Calculate your UK tax under FIG vs the old non-dom remittance basis.
| UK Income | — |
| Foreign Income | — |
| Foreign Gains | — |
| Years UK Resident | — |
| Years Prior UK Resident | — |
| Qualifies for FIG | — |
| Taxable Income Under FIG | — |
| Tax Under FIG | — |
| Tax If Worldwide Taxable | — |
| Savings from FIG | — |
The FIG Regime Replaces Non-Dom
From 6 April 2025, the UK abolished the non-dom remittance basis (introduced in 1799). The replacement: the Foreign Income and Gains (FIG) regime. New UK residents who were not UK resident in any of the preceding 10 tax years get a 4-year exemption on foreign income and foreign capital gains.
Source: HMRC Non-UK Domiciled Reform. The old remittance basis and £30K/£60K/£90K annual charges are gone.
Who Qualifies for FIG
FIG applies to: individuals becoming UK resident from 6 April 2025 onward, who were not UK resident in any of the prior 10 tax years. The 4-year exemption runs from year 1 of UK residence.
Existing non-doms losing the old remittance basis can elect into FIG if they qualify (rare for long-term residents). Transitional reliefs available for pre-April 2025 foreign income and gains.
Transitional Reliefs
For pre-April 2025 unremitted foreign income, three transitional reliefs apply: (1) Temporary Repatriation Facility (TRF) — 12% tax for 3 years to bring funds onshore (vs marginal rate). (2) Rebasing of foreign assets for CGT at 5 April 2017 value. (3) 50% reduction of foreign income tax for 2025-26 first year (mixed-fund cleanup).
These transitional reliefs are time-limited and election-based. Many non-doms use 2025-26 + 2026-27 + 2027-28 to clean up offshore structures.
After the 4-Year FIG Period
Once you've been UK resident for 5+ years, worldwide income and gains become fully UK-taxable. The same rules as any UK resident apply: 20% / 40% / 45% income tax bands + 24% capital gains tax (residential) or 20% (other) + dividend tax.
Planning option: leave the UK before year 5. Or use enveloped/IHT-efficient structures. The 4-year FIG window is short — plan for life after FIG from day 1.