Moving to the UK tax calculator
Four years of foreign income, relieved.
New arrivals who have been away for ten years can claim relief on their foreign income and gains for their first four years in the UK. See whether a claim saves you tax, or whether the allowances you give up cost more.
10 years
Non-UK resident before you arrive
4 years
Of relief on foreign income and gains
30%
Cap on Overseas Workday Relief, up to £300,000
If you arrive in 2026/27
6 Apr 2026 →
Before you arrive
10 tax years non-resident
16/17
17/18
18/19
19/20
20/21
21/22
22/23
23/24
24/25
25/26
FIG window
Foreign income and gains relieved
Year 1
26/27
Year 2
27/28
Year 3
28/29
Year 4
29/30
Year 5 onwards
Worldwide income taxed
How new residents are taxed
From your first UK year, the default is worldwide.
Once you are UK resident under the Statutory Residence Test, you are taxed on your income and gains from anywhere in the world. This is the arising basis. Tax you pay abroad on the same income is usually credited against your UK bill.
From 6 April 2025, the old remittance basis and the concept of domicile were replaced. In their place is the 4-year foreign income and gains (FIG) regime. It lets qualifying new arrivals claim full relief on foreign income and gains for their first four tax years of UK residence, and bring that money into the UK freely.
Arising basis
The default
Worldwide income and gains are taxed. You keep your personal allowance and CGT annual exempt amount, and claim credit for foreign tax.
FIG claim
Foreign income relieved
Foreign income and gains are taken out of UK tax for the year. UK income is still taxed, but without the personal allowance.
Overseas Workday Relief
Pay for work abroad
Part of your salary for days worked overseas can be relieved too, capped at 30% of your employment income or £300,000.
Who qualifies
Ten years out, four years in.
Eligibility depends only on your UK residence history. Nationality and domicile don’t matter.
You can claim for a tax year if
You were not UK resident in any of the 10 tax years before your first year of UK residence
The year is one of your first four tax years of UK residence
You are UK resident in the year you claim for
The year you arrive counts as year 1, even if it is a split year. You can claim in some years and not others. The claim is made on your Self Assessment return, by the first anniversary of the 31 January filing deadline. For 2026/27, that is 31 January 2029.
What a claim covers
What you gain, and what you give up.
A claim is a trade-off. It only saves tax if the foreign income and gains it relieves are worth more than the allowances you lose.
Relieved by a claim
Foreign income and gains
Pay for work done overseas, through Overseas Workday Relief
Profits of a trade carried on wholly outside the UK
Rent from overseas property
Foreign interest and dividends
Most foreign pensions
Gains on assets outside the UK, and offshore income gains
Some income and gains from non-UK trusts
The cost of claiming
What you lose that year
Your personal allowance, worth up to £12,570 of tax-free income
Your £3,000 CGT annual exempt amount
Relief for losses on foreign businesses, property and assets
Relief for finance costs on overseas rental property
You still have to report the foreign income and gains you are claiming relief on, source by source. UK income and gains stay fully taxable.
Overseas Workday Relief
Work trips abroad can be relieved too.
If you qualify for the FIG regime and work overseas for part of the year, the share of your pay for those days can be taken out of UK tax.
30%
Percentage cap
Relief is limited to 30% of your employment income from jobs carried out wholly or partly overseas.
£300k
Cash cap
Relief can never be more than £300,000 in a tax year, however high your salary.
4 years
Same window as FIG
Relief is available in the same first four tax years. It replaces the old three-year rule for non-domiciled employees.
No offshore
Bring the pay in
You no longer need to keep the relieved salary in an overseas account. It can be paid into a UK bank.
Foreign tax credits
Tax paid abroad still counts.
If you don’t claim, foreign income is taxed in the UK, but you can usually deduct the foreign tax you paid on the same income. The credit is limited to the UK tax due on that income, so if the foreign rate is higher, the extra isn’t refunded.
For interest and dividends, the credit is also limited to the rate allowed in the tax treaty. If a country withholds more than the treaty rate, you need to reclaim the extra from that country.
Pensions depend on the treaty. Some treaties let only the UK tax them. Some stop the UK taxing them. Others let both countries tax them, with a credit in the UK.
Calculator
Compare arising v FIG.
Enter your income and gains for one tax year. The calculator works out your UK tax both ways, and checks whether claiming on only some of your foreign income would be cheaper.
Example figures loaded. An engineer arriving from Singapore in their first UK year, who still travels for work, lets out a flat abroad and has overseas savings and shares. Change any figure, or start from scratch.
Which tax year are you estimating?
Dividend rates rose from 6 April 2026. Other rates and bands are the same in both years.
Were you non-UK resident for all of the 10 tax years before you became UK resident?
This applies whatever your nationality, including British citizens coming home.
Which year of UK residence is this tax year?
The year you arrive counts as year 1, even if it is a split year.
Employment income
Gross salary, bonus and taxable benefits for the year.
Workdays in the UK
Days on which you carried out your duties in the UK.
Total workdays, UK and overseas
Used to work out Overseas Workday Relief on the days you worked abroad.
Other UK income
For example UK rental profit or a UK pension. Leave out UK interest and dividends.
UK capital gains
Net gains on UK assets after losses, before the annual exempt amount.
Foreign rental profit
After allowable expenses.
Overseas tax paid on that rent
Credited against UK tax on the same income, up to the UK tax due on it.
Foreign bank interest
Overseas tax paid on that interest
Foreign dividends
Overseas tax paid on those dividends
Treaty rate for dividends
Many UK treaties cap dividend withholding at 15%.
Foreign pension income
Foreign capital gains
Net gains on assets outside the UK, before the annual exempt amount.
Overseas tax paid on those gains
Also worth knowing
Other rules for new arrivals.
12%
Temporary Repatriation Facility
If you used the remittance basis before April 2025, you can bring in older foreign income and gains at a reduced rate: 12% in 2025/26 and 2026/27, then 15% in 2027/28.
10 of 20
Inheritance tax
Worldwide assets come into UK inheritance tax once you have been UK resident for 10 of the previous 20 tax years.
Divide the tax year
Split year treatment
If you arrive part-way through a tax year, the year may be split so income before you arrive is outside UK tax. That year still counts as year 1 of your four.
Report
You must still report
A FIG claim is made on your tax return, and you must list the foreign income and gains you are claiming relief on. Without a valid claim, they are taxed in full.
FAQ
Common questions.
Short answers to what people ask us most when they arrive.
Can British citizens claim?
Yes. Eligibility depends only on having been non-UK resident for the previous 10 tax years. A British expat coming home after more than 10 years abroad can claim.
Can I bring the money into the UK?
Yes. Unlike the old remittance basis, income and gains relieved under the FIG regime can be brought into the UK without a tax charge.
Do I have to claim every year?
No. You choose year by year within your four-year window. In a year with little foreign income, keeping your allowances may be better.
Are crypto gains covered?
Generally not. HMRC treats cryptoassets owned by UK residents as located in the UK, so gains on them are UK gains and stay taxable.
What if I have UK income too?
UK income is always taxed. In a year you claim, it is taxed without the personal allowance, which is why a claim can cost more than it saves if most of your income is from the UK.
Moving to the UK
Make the most of your four years.
The best result often comes from planning before you arrive: when to sell assets, how to structure your pay, and which years to claim. Our ATT-qualified advisers can map it out with you.
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Eligibility and arrival date checked
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Year-by-year claim plan
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Overseas Workday Relief set up with your employer
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This calculator gives general guidance only and is not tax advice. It uses income tax and CGT rates for England, Wales and Northern Ireland for the tax year you choose. It works out foreign tax credits as the lower of the foreign tax paid (capped at any treaty rate you enter) and the UK tax on that income, and treats foreign pensions as covered by a FIG claim. It does not cover split year treatment, the Temporary Repatriation Facility, National Insurance, losses, or the special rules for trusts and offshore funds. Always speak to a qualified adviser before making a claim.