Moving to the UK can create significant tax planning opportunities, but it also brings new reporting and compliance obligations. Whether you are returning to the UK, relocating for work, or moving with your family, understanding how the UK’s Foreign Income and Gains (FIG) regime applies to your circumstances is essential. Our specialists help individuals plan ahead and navigate the transition with confidence.
Helping employers understand the impact of the UK’s Foreign Income and Gains (FIG) regime on internationally mobile employees and global workforce planning.
UK Tax Considerations
How we can help
You're relocating to the UK
Understand how the new FIG regime applies to your overseas income, investments and assets before you arrive.
You're returning after living abroad
Assess your UK tax position and identify planning opportunities before re-establishing UK tax residence.
You have international assets
Manage the UK tax implications of overseas investments, trusts, businesses and property holdings.
Our services
Assignment and relocation planning
Understand how the FIG regime applies to inbound assignees and internationally recruited employees before they arrive in the UK.
Tax equalisation and policy reviews
Assess whether existing mobility policies remain fit for purpose and identify opportunities to reduce assignment costs.
Employer compliance support
Review payroll reporting, employee communications and governance processes relating to internationally mobile employees.
Overseas Workday Relief advisory
Help employees maximise available reliefs whilst ensuring appropriate tracking and compliance processes are in place.
Workforce and mobility strategy
Support global mobility teams in developing practical approaches to attracting and retaining international talent in the UK.
Our expert says
“The FIG regime provides valuable opportunities for internationally mobile employees, but employers should also understand the implications for mobility policies, tax support arrangements and compliance obligations. Early planning can help organisations make the most of the new regime while managing risk.”.”
Alan Tam, Partner and Head of Global Mobility
Our insights
October 1, 2026
FIG and Global Mobility: What We Heard from the Market
The FIG Regime represents one of the most significant changes to the taxation of internationally mobile individuals in decades.
June 18, 2026
FIG Relief and Global Mobility
The UK's new Foreign Income and Gains (FIG) regime represents one of the most significant changes to the taxation of internationally mobile individuals in recent years.
February 25, 2025
Employers who offer tax support to their employees should consider the implications of the FIG regime
Employers who offer tax support to their employees should consider the implications of the FIG regime.
How will the UK’s new Foreign Income and Gains (FIG) regime affect internationally mobile employees and the businesses that employ them?
In this video, our Global Mobility Tax specialists explore the opportunities, challenges and compliance considerations created by the new rules, from overseas workday relief and reporting requirements to the impact on employer mobility programmes. Early planning is key to making the most of the available reliefs and avoiding unexpected tax costs.
Frequently Asked Questions (FAQs)
Potentially. Depending on the structure of mobility programmes and tax equalisation arrangements, some employers may experience reduced tax costs for qualifying employees during the FIG period.
Employers should review tax equalisation policies, payroll processes, employee communications and relocation support programmes to ensure they remain aligned with the new rules.
Yes. The interaction between FIG and Overseas Workday Relief can create planning opportunities for qualifying employees moving to the UK.
Yes. Employees are likely to have questions about how the regime affects their personal tax affairs, assignment costs and long-term plans. Clear communication can help manage expectations and reduce confusion.
Review existing mobility policies, identify employees who may qualify for the FIG regime and consider the impact on assignment budgets, tax support arrangements and compliance obligations.
Meet Our Experts
Speak to our FIG specialists
Whether you’re planning a move to the UK or have recently arrived, our specialists can help you understand your UK tax obligations and identify planning opportunities under the new FIG regime.