International tax • Sussex
Non-Dom, Residence and Foreign Income Tax Advice in Haywards Heath
Moving to the UK, leaving it, or living here with income abroad? The rules changed in April 2025, when the old non-dom regime ended. We help you understand where you stand and report it properly.
- Statutory residence test applied
- 4-year FIG regime claims for new arrivals
- Overseas income and double tax relief
- Inheritance Tax on worldwide assets
What changed from April 2025
| Rule | What it means |
|---|---|
| Remittance basis | Abolished from 6 April 2025 |
| 4-year FIG regime | New UK residents who were not UK resident for the previous 10 consecutive tax years can claim relief on foreign income and gains for up to 4 years |
| Cost of claiming FIG relief | You lose your Personal Allowance and the CGT annual exempt amount for that year |
| Temporary Repatriation Facility | Lets former remittance basis users bring in pre-April 2025 foreign income and gains at a reduced rate for a limited period |
| Inheritance Tax | Now based on long-term UK residence (broadly 10 of the previous 20 tax years) rather than domicile |
How we help
Residence status
We apply the statutory residence test to your days, ties and work pattern, including split-year treatment when you arrive or leave.
FIG regime claims
We check whether you qualify and whether claiming actually saves tax once you lose your allowances.
Overseas income and property
Foreign rental, pensions, dividends and employment income reported correctly, with double tax relief claimed.
Inheritance Tax
How the long-term residence rules affect your worldwide estate and trusts. See our Inheritance Tax advice.
Residence and foreign income FAQs
- Can I still use the remittance basis?
- No. The remittance basis ended on 5 April 2025. New arrivals may instead qualify for the 4-year foreign income and gains regime.
- Who qualifies for the 4-year FIG regime?
- UK residents who were not UK resident in any of the previous 10 consecutive tax years. Relief is available for up to four tax years and must be claimed on your tax return.
- Do I have to declare foreign income?
- UK residents are generally taxed on worldwide income and gains, unless a relief such as the FIG regime applies. Foreign tax paid can often be credited.
Moving to or from the UK?
Book a free consultation with our Haywards Heath team.
This page is general information, not personal tax advice.