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Prior to 6 April 2025, UK resident individuals who were not domiciled or deemed domiciled in the UK had the choice to pay tax on the remittance basis (meaning UK tax was only paid on foreign income and gains to the extent that these were brought to the UK in the tax year) or the arising basis (meaning UK tax was payable on worldwide income and gains arising in the tax year).

From 6 April 2025, the remittance basis of taxation is abolished. This is replaced with a regime linked to the number of years of UK residency, which is colloquially referred to as the foreign income and gains regime (FIG regime). Although this is not a statutory term, it is used in this guidance note as a useful shorthand to reference the new regime. This regime is open to anyone who meets the residence conditions, including those who would otherwise be considered to be UK domiciled.

However, that does not mean the remittance basis rules can be forgotten, as advisers will still