United Kingdom
Post-non-dom landscape: the FIG regime offers 4 years of foreign-income relief, then full worldwide taxation kicks in.
The position in figures.
Headline treatment for an individual tax resident. Source, asset and treaty rules can change the payable result.
Where the jurisdiction fits.
Best for
- New arrivals using the FIG (Foreign Income & Gains) 4-year window from April 2025
- Founders accessing London capital markets and English law contracts
- Investors with structured plans to leave before year 5 to avoid worldwide taxation
- EU/Commonwealth professionals with strong career networks in the UK
Consider carefully
- Long-term wealth-protection plans — non-dom abolished from April 2025
- Inheritance planning past 10 years of UK residence — IHT now bites on worldwide estate
- Frequent travellers — the Statutory Residence Test ties you in with relatively few UK days if you have ties
Programmes that matter.
FIG (Foreign Income and Gains) Regime
From 6 April 2025: new UK residents who were non-resident for 10 prior tax years get full UK exemption on foreign income and gains for 4 tax years. After that, full worldwide taxation. Replaces the old non-dom remittance basis.
Innovator Founder Visa
For entrepreneurs with an innovative, viable, scalable business endorsed by an approved body. No minimum investment threshold (the £50k requirement was removed). Leads to settlement after 3 years.
Global Talent Visa
For leaders or potential leaders in academia, research, arts, or digital technology. Endorsement-based; allows self-employment and leads to settlement after 3 or 5 years depending on category.
Pitfalls to resolve early.
- 01
The non-dom regime is abolished as of 6 April 2025. The replacement FIG regime is short (4 years) and far less generous than the legacy 15-year position.
- 02
Inheritance tax now applies on a residence basis: 10 of the last 20 years UK-resident pulls your worldwide estate into the IHT net, with a 10-year tail after departure.
- 03
The Statutory Residence Test counts ties — accommodation, family, work — so even 16 UK days/year can trigger residence for certain leavers.
- 04
Capital gains tax was raised from 20% to 24% on most assets in the 30 October 2024 budget; further rate adjustments are politically live.
- 05
The temporary non-residence rule pulls back gains realised during a sub-5-year absence — leaving for a tax year is rarely enough.
Direct answers.
Is the UK non-dom status gone?
Yes. The remittance-basis non-dom regime was abolished from 6 April 2025 and replaced with the much shorter 4-year FIG regime for genuinely new UK residents.
How does the FIG regime work?
New UK residents who were non-resident for the prior 10 tax years receive a full UK tax exemption on foreign income and gains for 4 tax years. From year 5, normal worldwide UK taxation applies.
When do I become UK tax resident?
The Statutory Residence Test combines days present and ties to the UK (accommodation, family, work, 90-day prior history). Possible to be resident with as few as 16 days or as many as 182 — the test is fact-specific.
How does UK inheritance tax work for non-residents?
From 6 April 2025, IHT applies on a long-term residence basis: anyone resident for 10 of the last 20 tax years has worldwide IHT exposure, with a tail of up to 10 years after leaving.
Can I move to the UK without an investment?
Yes — the Innovator Founder Visa requires endorsement of an innovative business but no fixed investment minimum. The Global Talent Visa requires no investment at all but is endorsement-based.
Continue the comparison.
Put United Kingdom against your current position.
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