master fig scheme rules
Reduce UK tax on foreign income.
Global Tax Consulting builds arrival strategies for expats moving to the UK and Brits coming home — claiming the FIG regime, timing your residency and keeping you HMRC compliant day one.
Four tax years outside UK tax on foreign income and gains — then worldwide taxation begins. You qualify with ten consecutive non-resident years before you arrive.
Who we help
UK tax advice for people arriving and returning
We design tailored, HMRC-compliant expatriate tax strategies that protect your foreign income, optimise your tax position, and give you complete clarity.
Relocating to the UK for the first time
Once you’re UK resident, foreign income and gains are taxable as they arise — unless FIG applies. We confirm eligibility, time your arrival and structure your income and assets before the clock starts.
SRT
Arrival year planning
Split-year treatment so residency starts when you arrive, not retrospectively from 6 April.
FIG
Four-year exemption
Confirming the ten-year test, making the claim and planning around the window while it lasts.
SA106
Self assessment
Returns filed with FIG claims and foreign tax credits applied, keeping double taxation off the table.
New arrival
Now
Foreign income taxable as it arises once UK resident
Test
Ten consecutive non-resident years before arrival
Claimed
FIG claimed on your first UK return
Outcome
Four years exempt · remit freely
Arrival · the four-year window
Tax services
Expert expat tax advice for moving to the UK
We deliver precise planning to help you reduce UK tax on overseas income, navigate the FIG regime, and stay fully compliant with HMRC from day one.
Ready when you are
Work with moving to the UK tax specialists
We’ve helped hundreds of expats and returning Brits enter the UK tax system on the best possible terms. Get expert guidance tailored to your move.
💷 Fixed fees
💻 100% online
☑️ HMRC compliant
UK arrival plan
Your UK arrival plan. Settled before you land.
01
Time your arrival
Statutory Residence Test (SRT)
Split-year treatment
Ties & day counts
Pre-arrival asset sales
02
Claim your reliefs
FIG eligibility & ten-year test
Four-year exemption claimed
Temporary Repatriation Facility
Double tax treaty relief
03
File it correctly
Register for Self Assessment
SA109 residence pages
Foreign pages & tax credits
Ongoing HMRC compliance
Closing window
The Temporary Repatriation Facility won't wait
If you used the remittance basis, pre-2025 foreign income and gains can be brought into the UK at a flat rate instead of your marginal one. The rate rises, then the door shuts.
2025/26
12%
Flat rate
2026/27
12%
Open now
2027/28
15%
Rate rises
2028/29
—
Closed
Why GTC
Helping you stay compliant with HMRC
01 / EXPERTISE
International tax experts
Cross-border UK tax advice for expats, nomads and mobile professionals in over 50 countries.
02 / TRACK RECORD
200+ five-star reviews
Across Google and Trustpilot. Trusted by individuals worldwide for reliable UK tax support.
03 / PRICING
Fixed fees, agreed upfront
We fix the fee before work begins. You always know what you’re paying and what for.
04 / PROCESS
Everything in one portal
Upload documents, sign forms and message your advisor securely, from any timezone.
I worked with Global Tax Consulting on our UK taxes and can thoroughly recommend them. The team was always helpful, responsive, and highly knowledgeable on cross-border tax matters. Their advice was clear and professional throughout.
Michael, UK
GTC was able to understand and deal with a foreign tax credit refund application to HMRC efficiently and without fuss. The GTC platform allows easy document transfer. Emma replies to email queries promptly and with helpful answers.
Zubin, UK
Emma does an outstanding job and she is very patient in explaining everything. I need assistance having moved from the USA to the UK and GTC has made the whole process very painless indeed. Highly recommend them.
Jonah, UK
FAQs
Questions we get from people moving to the UK
When do I actually become UK tax resident?
Not necessarily on the day you land. The Statutory Residence Test looks at days spent here plus ties like work, family and accommodation — which can make you resident earlier than your physical move, or let you split the year so only the UK portion is taxable. Timing the arrival is the single highest-value decision available to you.
What is the FIG regime and do I qualify?
I'm a British citizen coming home. Is my foreign income taxed?
What's the difference between the remittance basis and FIG?
What is the Temporary Repatriation Facility?
When do I need to register for a UK tax return?
Can I avoid being taxed twice?
Work with GTC
Your arrival, already in motion
We time your arrival, confirm the FIG relief and file everything that follows — so your first four years in the UK are as light as they legitimately can be. Fixed fee, usually back within one working day.