Moving to the UK? Plan the FIG regime before you land
The months before you become UK-resident are when the most valuable pre-arrival tax planning is possible — including the 4-year Foreign Income and Gains (FIG) regime for new arrivals. Once the Statutory Residence Test makes you resident, the options narrow fast.
What the pre-arrival window covers
The moves that only work before UK residence begins.
- FIG regimeThe 4-year Foreign Income and Gains relief for new UK residents.
- SRTYour UK residence date, set under the Statutory Residence Test.
- TimingWhen to realise income and gains around your arrival date.
- FundsHow accounts are arranged so clean capital stays separated.
- US sideThe UK arrival planned against your US filing at the same time.
What clients say about planning their move
After fifteen years in San Francisco I was moving home to Manchester. Taxule confirmed I qualified for the four year FIG regime because I had been away for more than ten years, pinned down my UK residence date under the Statutory Residence Test and helped me time the sale of some US shares before I arrived.
As a US citizen, I did not realise that claiming FIG relief in the UK would not stop the IRS taxing the same income. The team modelled both returns before we moved and showed me, year by year, when claiming FIG was worth it and when it was not.
Months before my transfer, they helped me separate my accounts so clean capital sat apart from income and gains, and planned my arrival date around a large bonus. Every decision was made while the options were still open, which took the stress out of the move.
Who this service is for
Americans moving to the UK
US citizens relocating still carry their US filing obligation — the pre-arrival window is the last chance to structure income, gains and accounts before UK residence changes the rules.
Brits moving to the UK
Returning after time abroad often qualifies for the 4-year FIG regime, but only if the planning happens before residence starts.
US-UK cross-border individuals
Income, gains or accounts that sit across both countries need the UK arrival planned against the US position at the same time.
High-net-worth individuals moving to the UK
Larger, more complex portfolios have more at stake in how they're structured before arrival — and more value in getting the FIG window right.
Already have UK income to report? See UK Self Assessment & MTD.
Your first four years, and why the plan starts before arrival
The FIG regime shelters qualifying foreign income and gains for four years from when you become UK-resident. Here's how the window runs.
The FIG timeline, year by year
A general illustration of the 4-year Foreign Income and Gains window for a new UK arrival — not advice.
What's included
You get a written scope first, setting out exactly what we review and plan before your move.
Pre-arrival review
A full review of your income, gains and assets while every planning option is still open.
The 4-year FIG window
The Foreign Income and Gains regime assessed and set up for new UK residents — the replacement for non-dom status.
Income & disposal timing
The timing of income and asset disposals planned around your arrival date, where a few weeks can change the tax.
How your accounts are arranged
How accounts and funds are organised before you land, so clean capital and income stay separated.
Statutory Residence Test
Your UK residence position worked out under the SRT, so you know exactly when the rules bite.
Coordinated with your US position
The UK arrival planned against your US filing, so optimising one side doesn't disrupt the other.
How UK arrival changes your tax
The rules that decide what happens when you become UK-resident.
Residence changes everything
Becoming UK-resident under the Statutory Residence Test brings your worldwide income and gains into UK tax — the FIG regime is what softens the first four years.
What replaced non-dom
The remittance-basis non-dom regime has been replaced by the 4-year FIG regime for new arrivals. Old non-dom planning no longer applies.
Timing around arrival
Realising a gain or taking income the day before residence starts can be treated very differently from the day after. The date matters.
Clean capital
How your accounts are separated before arrival affects how funds are taxed once you're here — hard to fix retrospectively.
Split-year treatment
Your arrival year may be split into a non-resident and a resident part — getting the split right avoids over-taxing the pre-arrival period.
The US never pauses
Your US filing continues throughout, so the UK plan has to be built against your US position, not in isolation.
Why Taxule for pre-arrival planning
Because the value is in acting before you land — and against both tax systems at once.
Before the window closes
We plan while every option is open, not after residence has already fixed your position.
Both sides, one team
US CPA and UK CTA together, so the UK arrival is planned against your US filing.
Fixed fees, agreed up front
You know the cost of the pre-arrival review before we start.
How pre-arrival planning works with us
- 1
Review before you move
We look at your income, gains and assets while every option is still open.
- 2
Plan the timing & structure
We set what happens before arrival and what waits, and how funds are arranged.
- 3
Land clean
You arrive with a plan for years one to four, and your US side already accounted for.
Pre-arrival and FIG questions
Straight answers to what people moving to the UK ask most.
What is the 4-year FIG regime?
The Foreign Income and Gains (FIG) regime lets people who become UK-resident after a period abroad shelter certain foreign income and gains for their first four years. It replaced the old non-dom remittance basis. Whether and how it helps depends on your facts, which we assess before advising.
How does the Statutory Residence Test decide if I'm UK resident?
The Statutory Residence Test (SRT) uses day-counts and connecting factors — like home, work and family ties — to decide your UK residence for a tax year. Getting this right sets the date from which UK tax applies, so we work it out early.
What happened to non-dom status?
The remittance-basis non-dom regime has been replaced by the 4-year FIG regime for new arrivals. If you were relying on non-dom planning, the rules have changed — we'll map what now applies to your situation.
I've already moved — is it too late?
Some planning is still possible, but the highest-value moves happen before arrival, while the FIG window and timing options are open. The sooner we talk, the more room there is.
Does this affect my US filing?
It can, which is why we plan both sides together rather than optimise the UK side and disrupt your US position.
