New FIG Arrangement and Oversea Employment

Hello, I would like to ask about the new Foreign Income and Gains (FIG) regime for overseas employment. I will become a tax resident in June 2025 and will need to report and complete a self-assessment for the tax year 2025-2026. However, I will still have overseas employment during the tax year 2025 and will need to pay pension, National Insurance (NI), or tax directly in my home country. I understand that NI should be registered and contributed by the employee directly. Under the new FIG regime, should my overseas employment income be subject to UK tax based on the UK income rate through self-assessment? Thank you.

Hi,
You will need to review the guidance on statutory residence at:
RDR3 Statutory Residence Test and take the statutory residence tests.  
If you are tax non-resident for the whole tax year, you are taxable in the UK only on your UK income.  
If you are tax resident for the whole tax year, you will need to determine if split year treatment applies, as this will determine when your world-wide foreign income becomes taxable in the UK.  
In all cases, a self assessment tax return is required.
Thankyou.