Eligibility for the 4-Year FIG Regime Based on Residency Periods

I am writing to seek clarification on my potential eligibility for the 4-Year Foreign Income and Gains (FIG) regime which will be applicable from April 6, 2025. Given my history and planned residency status, I have specific questions regarding the eligibility criteria. Background: - I was never a UK resident until 2018. - I resided in the UK from 2018 through 2019. - I have been and plan to continue being a non-UK resident from 2020 until either 2024 or 2025. Given this context, I am considering two potential return years to the UK, and I would like to understand how each scenario would affect my eligibility for the FIG regime: 1. Returning in 2024: If I return to the UK in 2024 and become a tax resident again, will I be eligible for any portion of the FIG regime in 2025? 2. Returning in 2025: Alternatively, if I extend my non-residency through 2024 and return to become a UK tax resident in 2025, will I qualify for two years of the FIG regime, from 2025 to 2026?

Hi Viktor,
HMRC cannot comment on this as this is in relation to your residence and this is for you to determine.
Further guidance on the regime is here:
Technical note: Changes to the taxation of non-UK domiciled individuals
Thank you. 

Thank you for getting back to me. I clarified the question that I hope you can answer for me. Regarding the new FIG regime, I'm wondering about its applicability for someone who was a resident in the UK for 2 years within the last decade before the implementation of this regime but is currently not in the UK. Would they be eligible to utilize the FIG regime for 2 years upon their return to the UK, or would they need to wait until they've accumulated 10 years of non-residency? I've reviewed the policy paper you referenced, but I couldn't find a definitive answer to this specific question. Your expertise and guidance on this matter would be greatly appreciated. Thank you for taking the time, and I eagerly await your response.

Hi,

From 6 April 2025, to qualify for the new FIG regime, you need to have at least 10 years of non UK tax residence, prior to becoming UK tax resident. This cannot be made up of multiple periods of non UK residence. It must be a single 10 year period, with no breaks. There is no mention of say 10 of the last 15 years, which does again suggest a single 10 year period prior to becoming resident in the UK.

Thank you.