Victor Yu

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.