Search "FIG regime India to UK" or "OWR for US to UK movers" and you'll find plenty of general explainers, but a natural question underneath all of them is whether the rules actually change depending on where you moved from. They don't. The Foreign Income and Gains regime and Overseas Workday Relief are UK-side rules: what qualifies you is your history of UK residence, not your nationality or the country you left.
The qualifying test doesn't care about origin country
Broadly, you qualify for the FIG regime's first four years of relief if you become UK tax resident after 10 consecutive tax years of non-UK residence, and your role involves duties performed outside the UK. That test is identical whether the years before your move were spent in India, the US, Singapore, or somewhere else entirely. Always confirm your own eligibility with a qualified tax advisor, since residence history can have edge cases.
What genuinely differs by origin country
What changes isn't the relief itself, but the shape of the income you're likely bringing with you:
- RSUs from US-listed employers are common for people moving from India, Singapore, and the US alike, especially in tech. The relevant question is always the tranche's own grant-to-vest window, not which country you were in when it was granted.
- Currency is rarely a single number. A salary or bonus paid in USD or SGD before your move is irrelevant once you're a UK employee paid in GBP — but RSU tranches granted earlier and vesting after your move still need converting, using whichever basis applies to that income type.
- Prior local tax already paid on income earned before you moved to the UK is a separate matter from OWR sourcing — typically a foreign tax credit or double taxation relief question for your accountant, not something FIG Tracker calculates.
Where FIG Tracker fits in
Whatever country you're moving from, FIG Tracker handles the part that's the same for everyone: counting overseas workdays, sourcing each RSU tranche and bonus over its own period, and producing day-by-day evidence you can hand to an accountant. See how the RSU and bonus sourcing calculation actually works for the detail.
FIG Tracker is a calculation aid, not tax advice. Always verify your figures and eligibility with a qualified tax advisor before filing with HMRC.