If you moved to the UK and still hold foreign investments, foreign bank interest, or other income and gains arising outside the UK, the regime that used to govern this — non-dom status and the remittance basis — no longer exists. It was replaced on 6 April 2025, and what replaced it works differently enough that old explainers about "remittance" are now describing a system that's gone.
Why "non-dom" isn't the term you need anymore
Under the old rules, your domicile — broadly, a legal concept tied to where you consider your permanent home to be, often for life regardless of where you actually live — determined whether you could avoid UK tax on foreign income and gains simply by not bringing the money into the UK. That system is gone. Domicile no longer determines your UK tax treatment of foreign income and gains at all.
What replaced it: the FIG regime
The Foreign Income and Gains (FIG) regime now governs this instead, and it's based on your residence history, not domicile. If you're a qualifying new resident — broadly, UK resident this year having not been UK resident for the preceding 10 consecutive tax years — you get full UK tax relief on foreign income and gains for your first four tax years, regardless of whether you bring that money into the UK or leave it where it is. No remittance tracking required, unlike the old system.
Nationality, prior domicile, and any earlier remittance-basis claims don't factor into eligibility. The test only looks at your UK residence timeline.
Foreign income and gains vs. overseas workdays — two different reliefs
It's easy to conflate these because they run on similar timelines, but they cover different income:
- FIG regime relief covers foreign income and gains generally — investment income, foreign dividends, gains on assets held outside the UK.
- Overseas Workday Relief (OWR) is a related but separate relief specifically for employment income, covering the portion relating to workdays where duties were performed outside the UK. It has its own cap (the lower of 30% of qualifying income or £300,000) and requires its own election on your return.
Both key off the same qualifying new resident test and the same four-year window, but they're claimed and calculated separately.
Where FIG Tracker fits in
FIG Tracker focuses on the workday side — OWR sourcing for salary, RSUs, and bonuses — rather than the wider FIG regime treatment of investment income and gains, which is usually a more general foreign-income question for your accountant. See what changes (and doesn't) depending on where you moved from for how the same test applies regardless of origin country.
FIG Tracker is a calculation aid, not tax advice. Always confirm your eligibility and the treatment of your specific foreign income and gains with a qualified tax advisor.