Do I lose my UK Personal Allowance and CGT exemption if I claim FIG relief?

Yes. Active claims for FIG relief must be made on your UK Self-Assessment tax return each tax year. Making a claim forfeits your UK Income Tax Personal Allowance (£12,570) and Capital Gains Tax Annual Exempt Amount (£3,000) for that tax year.

UK FIG Regime Eligibility Calculator

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Automatically verify 10-year UK tax residency look-backs from your recorded day counts and SRT determinations.

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To qualify for 100% tax exemption on qualifying Foreign Income & Gains (FIG) for up to 4 tax years, you must have been non-UK tax resident for all 10 consecutive UK tax years immediately preceding your arrival tax year.

Intended UK Arrival Tax Year:

UK tax years run from 6 April to 5 April. Residence status in each year is determined under the Statutory Residence Test (SRT).

10-Year Prior UK Tax Residency Look-Back Table

Tax Years 2016–17 to 2025–26

Look-Back Year	UK Tax Year	UK Tax Resident Status	Verification Data Source	Mitigating Factors / Notes

Transitional Rule & Current Resident Window

For individuals who became UK resident before 6 April 2025 after a qualifying 10-year non-residence period: your 4-year FIG window is measured from your original UK arrival year. Any years elapsed prior to 2025–26 reduce the remaining relief years available post-April 2025.

Tax Year First Became UK Resident:

Confirmation of 10-Year Prior Non-Residence:

I confirm I was non-UK tax resident for all 10 tax years immediately preceding this arrival year.

If unsure, use Mode A to check your preceding 10-year look-back history.

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Important Relief Mechanics & Cross-Links

Overseas Workday Relief (OWR)

OWR has also been extended under the 2025 reforms from 3 to 4 years to match the FIG regime. OWR exempts UK tax on employment income attributable to overseas work duties. It requires an active annual claim and separate qualification mechanics for foreign employments. Read our UK Work Tie & OWR Guide.

Excluded Property Trusts & IHT Transition

If your 4-year FIG window has elapsed (or if you arrived before 2021–22), you transition to a worldwide UK taxation basis for income, gains, and Inheritance Tax (IHT). Read our UK Non-Dom Abolition & Day-Count Defence Guide to manage your Statutory Residence Test protection. For specialized estate planning and Excluded Property Trust advisory, contact our enterprise team.

Frequently Asked Questions (FIG Regime & 10-Year Test)

To qualify for 100% exemption on qualifying foreign income and gains under the FIG regime, an individual must have been non-UK tax resident for each of the 10 consecutive UK tax years immediately preceding the tax year in which they become UK tax resident. Falling resident in even one of those 10 prior tax years resets your clock.

Individuals who became UK resident prior to 6 April 2025 (after satisfying the 10-year prior non-residence requirement) count their 4-year relief window starting from their original UK arrival tax year. Any years elapsed prior to tax year 2025–26 reduce the remaining available years on a 1-for-1 basis. For example, an individual arriving in 2022–23 used 3 years by April 2025, leaving only 1 year (2025–26) of FIG relief remaining.

Yes. Active claims for FIG relief must be made on your UK Self-Assessment tax return each tax year. Making a claim in a tax year forfeits your UK Income Tax Personal Allowance (£12,570) and Capital Gains Tax Annual Exempt Amount (£3,000) for that tax year.

Overseas Workday Relief (OWR) has also been extended under Finance Act 2025 from 3 to 4 years to match the FIG regime timeline. OWR applies specifically to employment income for foreign duties and requires an active annual claim alongside separate eligibility mechanics for foreign employments.