01 / RESIDENCE
Check the ten-year history
Broadly, you need ten consecutive tax years of non-UK residence before the first relevant UK resident year. The statutory residence test determines residence.
The essentials
FIG replaced the remittance basis from 6 April 2025. Eligibility, the amount claimed and the effects of claiming all require care.
02 / WINDOW
Identify the four years
The window begins with the first tax year of UK residence after that qualifying period. It does not restart because you choose not to claim in a year.
03 / CLAIM
Consider the whole return
Relief applies to qualifying foreign income and gains claimed through Self Assessment. A claim can affect personal allowances and the Capital Gains Tax annual exempt amount.
Before claiming
Work out which income and gains qualify, the tax years available, and the wider effects of a claim. Overseas workdays, pre-arrival amounts, trusts and transitional rules can need separate analysis. An adviser can test the position against your facts.