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  • 4-year Foreign Income and Gains relief

    hello I returned to the UK after working for 16 years overseas in November 2023. I have submitted my self-assessment for 2023-4 on a split-year basis declaring UK tax payable on worldwide income and gains from Nov 2023 to April 2024. When I submit my self-assessment for 2024-2025 and 2025-2026 will I be able to claim the 4-year Foreign Income and Gains relief announced in the Autumn Budget 2024 or will I need to leave the UK again for a period and return in order to claim this? thanks for your advice