Blog

Notes on UK Overseas Workday Relief, the FIG regime, and using FIG Tracker.

• Cryptoassets and the FIG regime: why your crypto is UK income

  5 Aug 2026

  HMRC treats a UK resident's crypto as UK-situs by default, outside the FIG regime entirely. The rule, and what it costs versus genuinely foreign income.

• RSU tax when you move to the UK: what changes, and what doesn't

  4 Aug 2026

  Moving to the UK doesn't change how RSUs are taxed in principle — vesting is still the taxable event — but it can change how much of a tranche is actually taxable, depending on when it was granted.

• UK tax in your first year, when your salary started outside the UK

  4 Aug 2026

  Your first UK tax year rarely starts on 6 April — it starts the day you arrive. Here's how split year treatment, the FIG regime, and Overseas Workday Relief fit together for a salary that began overseas and kept paying after you moved.

• Do you pay UK tax on days you worked outside the UK?

  4 Aug 2026

  By default, yes — UK tax residents are taxed on worldwide employment income regardless of where the work happened. Here's the specific relief that changes that for new arrivals, and who actually qualifies.

• New to UK tax with foreign income? Here's the regime that replaced non-dom status

  4 Aug 2026

  If you moved to the UK and still have foreign income or gains, the rules changed on 6 April 2025. Non-dom and the remittance basis are gone — here's what replaced them, and who it actually helps.

• Just moved to the UK with US shares or RSUs? What's actually taxable

  4 Aug 2026

  US equity comp doesn't stop existing when you relocate to the UK, and it doesn't get taxed as one single thing either. Here's how RSUs, ESPP shares, dividends, and gains are each treated differently once you're UK resident.

• Are you a 'qualifying new resident'? The FIG regime's 10-year test, explained

  2 Aug 2026

  FIG regime eligibility comes down to one test: 10 consecutive tax years of non-UK residence before you arrived. Here's exactly what that means, and the transitional-year trap that quietly shortens some people's 4-year window.

• The £300,000 Overseas Workday Relief cap, and the number that actually binds first

  2 Aug 2026

  OWR relief is capped at the lower of 30% of qualifying income or £300,000. Here's the worked maths on when each figure actually applies, and the personal allowance trade-off HMRC's manual flags but most explainers skip.

• How to fill in the SA109 (Residence and FIG regime pages), box by box

  2 Aug 2026

  The SA109 covers residence status, split year treatment, your FIG regime claim, and Overseas Workday Relief — four different things sharing one form. Here's what each zone of boxes actually asks for, and how OWR (boxes 40-49) fits into the rest.

• Split year treatment when you move to the UK, and what it means for OWR

  2 Aug 2026

  Moving to the UK partway through a tax year usually splits it into an overseas part and a UK part. Here's which of the 8 HMRC cases apply to arrivals, and how the split interacts with your OWR and FIG regime claims.

• The Statutory Residence Test's deeming rule, and why your UK day count can jump

  2 Aug 2026

  The midnight rule counts UK days one way, until the deeming rule kicks in and starts counting some days you weren't even here for at midnight. Here's exactly when that happens, and why it's a different count from your OWR workdays.

• FIG regime and OWR when you move to the UK from India, the US, or Singapore

  19 Jul 2026

  The FIG regime and Overseas Workday Relief test is the same wherever you moved from — here's what actually changes depending on your origin country, and what doesn't.

• How Overseas Workday Relief actually gets calculated, and why it's harder than it looks

  19 Jul 2026

  RSU tranches, bonus performance periods, and currency rates all source differently under OWR. Here's why most people either overpay or underclaim without realizing it.

• I got quoted three thousand pounds for a tax calculation, so I built the tool myself

  19 Jul 2026

  Why a workday fraction and a currency conversion turned into a three-figure accountant quote, and what I built instead.