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.
Practical tax advice for international individuals and families relocating to the UK under the new tax rules.
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
Pre-arrival planning
Review your position before becoming UK resident and identify available reliefs and planning opportunities.
FIG regime advice
Guidance on eligibility, claims and the tax treatment of foreign income and gains under the new rules.
Residency reviews
Establish your UK residence status and understand the impact on your tax obligations.
Trusts and succession
Support with trust structures, inheritance tax considerations and succession planning for internationally mobile families.
Ongoing compliance
Assistance with UK tax returns, reporting requirements and interaction with overseas tax obligations.
Our expert says
“Whether you’re relocating to the UK or returning after time overseas, the new FIG regime could have a significant impact on your tax position. Taking advice early can help you understand the opportunities available and ensure you are prepared for the changes ahead.”
Suzanne Briggs, Private Client Partner, Blick Rothenbeg
Our insights
May 1, 2026
Foreign Income & Gains (FIG) Regime
Register for our FIG Regime flyer – a resource packed with expert insights.
May 20, 2026
Non-dom no more
Non-dom no more – the challenges facing tax advisors and trustees following changes to the UK’s non-domiciled tax regime.
November 14, 2024
Autumn Budget – Summary of the rules: All change for non-doms
Effective from 6 April 2025, the UK non-dom regime will be abolished and with it the remittance basis of taxation.
The FIG regime explained: Key changes for UK individuals
Have you recently moved to the UK, or are you considering relocating after a period of non-UK residence? In this video, our Private Client specialists explain the new Foreign Income and Gains (FIG) regime, who qualifies, the opportunities available during the four-year exemption period, and the key planning considerations for internationally mobile individuals. Understanding the rules early can help you maximise the available reliefs and avoid costly mistakes.
Frequently Asked Questions (FAQs)
Ideally, before you become UK tax resident. Early planning can help you understand available reliefs, structure assets efficiently and avoid unintended tax consequences.
This depends on your circumstances and whether you qualify for the Foreign Income and Gains regime. Professional advice can help determine how the rules apply to you.
The Foreign Income and Gains regime provides qualifying individuals with relief from UK tax on certain foreign income and gains for a limited period after becoming UK resident.
Potentially. Eligibility depends on your residence history and individual circumstances.
Depending on the type of asset and your tax position, reporting obligations may arise. It is important to understand these requirements early.
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.