RFIG44000 - FIG regime: Qualifying new resident

Hello , Good morning. I moved to the UK in February 2023 for the first time ( never lived in the UK before ) and started to work with PAYE. From August 2023, additionally I started receiving the foreign income. Now I am trying to fill the Self Assessment Form to declare this income. (Never did it before ) I have 2 questions that I need to confirm. 1. Can I make a claim under the FIG regime on my foreign income arising in 2023-24 based on RFIG44000 - FIG regime: Qualifying new resident as I am a new resident in the UK ? (As I read on gov.uk , new residents can claim for relief for their first 4 years. Am I entitled to make this claim ? ) 2. If I have a right to claim it , how can I refer it on my Self Assessment ? Kindly request your advice Best Regards

Hi,
As you have been non UK resident for the 10 years prior to coming to the UK, you can claim FIG.  
This is claimed on the self assessment supplementary page SA109, which is submitted with your self assessemnt tax return.  
Please have a look at the guidance at RDR1 Guidance note for residence, domicile and the remittance basis: RDR1
Thank you.

Thank you very much for your quick reply. Will I lose personal allowance (12,570pounds ) on my salary when I make a claim under the FIG regime on my foreign income arising in 2023-24 based on RFIG44000 - FIG regime: Qualifying new resident ? Best Regards

Hi DG2023,
We cannot comment on personal examples on this forum and your residence is for you to determine.
Thank you.