FIG regime replaces non dom rules for newcomers

With the abolition of non dom status, the brand new foreign income and gains (FIG) regime is in force and the old domicile concept has gone. Laura Burrows, CTA, senior technical writer at Croner-i explains how FIG works, and tax issues for qualifying new residents and transition measures

The Budget last autumn finally set in motion the abolition of the long-established non dom rules in the UK, with Finance Act 2025, Pt. 2 introducing rules to reflect changes to the taxation of non-UK domiciled individuals from 6 April 2025.

These include removing the concept of domicile for income tax, capital gains tax (CGT) and inheritance tax (IHT) purposes and the replacement of the remittance basis of taxation with a new foreign income and gains (FIG) regime.

This article will look at the new FIG regime and the transition rules introduced to soften the impact of the changes.

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