This month's exclusive CPD module explains the changes to non dom rules with the introduction of the foreign income and gains (FIG) regime
The module covers the new taxation regime for qualifying new UK residents, following the abolition of the remittance basis from 6 April 2025.
Topics covered:
- New FIG regime for qualifying new residents;
- Remittance basis rules still apply to income and gains subject to remittance basis in previous years;
- Transitional provisions – temporary repatriation facility (TRF), capital gains tax (CGT) rebasing;
- Long-term residence definition for inheritance tax.
Play the CPD module here.
The course has been prepared by tax expert Laura Burrows CTA, senior technical tax writer at Croner-i. This module accompanies a detailed technical article, FIG regime replaces non dom rules for newcomers
This CPD module takes 15 minutes to complete. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.
If you’re already a subscriber, please log in to access this free CPD module, or register to gain access to our exclusive member content.