UK HMRC has published guidance on the Foreign income and gains (FIG) regime (2026). The FIG regime is a tax system introduced on 6 April 2025 to replace the old remittance basis of assessment. It allows qualifying new residents who have been non-UK residents for at least 10 consecutive years to claim full UK tax relief on their foreign income and gains during their first 4 years of UK residence. Under this regime, individuals do not pay UK tax on these specific foreign funds, and unlike the …