UK Details Filing Rules Under New Foreign Income Tax Break

Individuals moving to the UK to benefit from tax relief on their foreign income and gains from the tax year 2025-26 will need to submit their first return by January 2028, according to the tax authority.

Taxpayers will be able to make claims under the foreign income and gains, or FIG, regime, up to one year after the standard deadline for submitting tax returns, according to guidance issued Monday by His Majesty’s Revenue and Customs.

The FIG regime, which took effect in April 2025, allows individuals relocating to the UK after at least a decade elsewhere to claim tax ...