FIG (foreign income and gains) regime and Australian Superannuation Funds

I am a British citizen who has lived, worked and paid tax in Australia between 1999 and 2023. I returned to the UK permanently in March 2023 and became a UK tax resident again in September 2023. In June 2025 I will be eligible to access my Australian Superannuation fund (Australian law prohibits access to Superannuation before my preservation age of 60). As I turn 60 in June 2025, I can withdraw part or all of the funds. It is my intention to withdraw 100% of superannuation funds and transfer the entire amount over to the UK. As I lived outside the UK for at least 10 tax years before becoming a UK resident in 2023, I should be able to utilise the FIG (foreign income and gains) regime for the tax year of April 2025 to March 2026 and bring my superannuation funds into the UK tax free. As I have a part time job and currently utilise my personal allowance as part of PAYE, Please can you confirm when and how I apply for FIG. Do I claim for FIG in a tax return submission for tax year April 2025 to March 2026 submitted after April 2026 or do I apply for FIG during the April 2025 to March 2026 tax year? Would I be correct in assuming that my personal allowance is repayable as a tax bill at the end of the tax year once I have submitted my tax return application post March 2026?

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