Moving to the UK from the US? In this video, Ross Annand and Libby Cade discuss the UK’s Foreign Income and Gains (FIG) regime and what it means for US-connected individuals becoming UK tax resident.
Specialist UK and US tax advice for individuals moving to the UK under the Foreign Income and Gains (FIG) regime.
VIDEO – The New FIG Regime: What US Persons Need to Know When Moving to the UK
Navigating the FIG regime as a US-connected individual
For US citizens, green card holders, and internationally mobile individuals with US investments, businesses or trusts, moving to the UK brings unique tax considerations.
The UK’s new Foreign Income and Gains (FIG) regime provides an opportunity to restructure investments and plan efficiently before becoming fully exposed to UK taxation. However, differences between the UK and US tax systems can create unexpected complexities.
Our dual-qualified UK and US tax specialists help individuals understand how the FIG regime applies to their circumstances, identify potential risks, and develop a tax-efficient strategy before and after relocation.
How we help
You're planning a move to the UK
Understand how the FIG regime applies to your overseas income, investments and assets before becoming UK tax resident.
You hold US investments
Assess the UK tax treatment of US mutual funds, ETFs, stock options and other investment structures before the end of the FIG period.
You own US businesses or trusts
Review the UK tax implications of LLCs, S corporations, trusts and other structures commonly used in the US.
Our services
Pre-arrival tax planning
Review your worldwide assets and income sources before relocating and identify planning opportunities under the FIG regime.
Investment and portfolio reviews
Assess the UK tax treatment of US investment structures and identify opportunities to simplify or restructure holdings where appropriate.
Trust and estate planning
Understand how UK tax rules apply to US trusts, succession arrangements and family wealth structures.
Employee and executive tax advice
Advice on Overseas Workday Relief, equity incentives, carried interest and cross-border employment arrangements.
Ongoing UK and US tax compliance
Integrated US and UK tax compliance support to help you manage obligations across both jurisdictions.
Our expert says
“The FIG regime creates a valuable planning window for US-connected individuals moving to the UK. Taking advice before or shortly after arrival can help ensure investments, business interests and wealth structures remain efficient from both a UK and US tax perspective.”
Ross Annand
Partner, US/UK Private Client & Private Wealth
Our insights
July 23, 2026
The UK’s New Foreign Income and Gains Regime: Key Opportunities and Common Pitfalls
The FIG Regime represents one of the most significant changes to the taxation of internationally mobile individuals in decades.
November 8, 2023
US Insights – What do US individual’s need to consider when moving to the UK?
It is important to discuss moving to the UK ahead of time as there may be some planning opportunities available to ensure your worldwide taxes align.
May 1, 2026
Foreign Income & Gains (FIG) Regime
Register for our FIG Regime flyer – a resource packed with expert insights.
Foreign Income & Gains (FIG) Regime – A practical guide
The UK tax landscape is changing rapidly and the introduction of the Foreign Income and Gains (FIG) regime marks one of the most significant shifts for internationally connected individuals in years
That’s why we’ve created our Foreign Income & Gains (FIG) Regime FAQs – a practical guide designed to help you understand what’s changing and what it means for you.
Frequently Asked Questions (FAQs)
Potentially. Eligibility generally depends on your UK residence history rather than your citizenship. Professional advice can help determine whether you qualify.
This depends on the type of investment and your circumstances. Certain US investment structures may have different tax outcomes in the UK and should be reviewed before becoming fully subject to UK taxation.
The US and UK often treat LLCs differently for tax purposes. A review before relocation can help identify potential risks and planning opportunities.
Not always in the same way as they are under US tax rules. It’s important to understand how UK tax legislation may apply before moving or during the FIG period.
The FIG period can provide an opportunity to review investments, trusts and business structures and prepare for the end of the relief period. Early planning is often key to achieving the best outcome.
Meet Our Experts
Speak to our US/UK FIG specialists
Whether you’re a US citizen, green card holder or internationally mobile individual planning a move to the UK, our specialists can help you understand the opportunities and challenges created by the FIG regime and develop a tax strategy tailored to your circumstances.