FIG and TRF Calculator
From 6 April 2025, the UK replaced the remittance basis for new foreign income and gains with a residence-based regime. The AbraTax FIG and TRF calculator provides a bounded illustration of the four-year Foreign Income and Gains regime and the Temporary Repatriation Facility.
Who This Calculator Is For
This calculator is designed for:
- Individuals within their first four tax years of UK residence after ten consecutive years of non-UK residence
- Former remittance basis users illustrating a TRF designation of eligible pre-6 April 2025 foreign income or gains
- People with foreign non-savings income viewing a simplified illustration of the Income Tax difference when FIG is modelled
What You Need to Know
The Foreign Income and Gains (FIG) Regime
The four-year FIG regime is available to qualifying individuals who were not UK tax resident in the ten tax years before they became UK resident. A claim can provide relief for eligible foreign income and gains during the first four tax years of UK residence. A claim must be made through Self Assessment and can involve giving up the Personal Allowance and Capital Gains Tax annual exempt amount for that tax year.
Eligible relieved amounts can be brought to the UK without an additional UK tax charge. Once the four-year period ends, the arising basis generally applies to worldwide income and gains.
The Temporary Repatriation Facility (TRF)
The TRF is a time-limited facility for eligible foreign income and gains that arose before 6 April 2025 and were previously subject to the remittance basis. Designated amounts are charged at 12% in 2025/26 and 2026/27, and 15% in 2027/28. The calculator does not determine eligibility, designation requirements, or the consequences of a remittance.
Arising Basis
Under the arising basis, UK residents are generally taxed on worldwide income and gains as they arise, regardless of whether funds are brought to the UK. This is the default position outside an available relief.
How to Use the FIG and TRF Calculator
- Select 2025/26 or 2026/27 and where you live.
- Enter UK employment income, foreign non-savings income, and foreign gains. Do not include foreign interest or dividends.
- The FIG option assumes eligibility for the four-year regime; selecting it does not confirm eligibility.
- Enter any eligible pre-6 April 2025 amount you plan to designate under the TRF in the selected year.
- Review the Income Tax illustration and TRF charge. Foreign gains are displayed but their Capital Gains Tax effect is not calculated.
Frequently Asked Questions
How do I know if I qualify for the FIG regime?
Eligibility depends on the statutory residence conditions, including ten consecutive tax years of non-UK residence immediately before becoming UK resident. You must make a claim through Self Assessment; selecting the checkbox in this calculator does not establish eligibility.
What does the FIG comparison show?
The calculator shows a simplified foreign non-savings income comparison with and without FIG modelled. It does not determine whether a claim should be made and does not model Capital Gains Tax on foreign gains, foreign tax credit relief, mixed funds, trusts, or other complex interactions.
What happens to foreign income accumulated before April 2025?
Pre-6 April 2025 foreign income and gains held offshore can remain subject to historic remittance rules. The TRF may allow eligible amounts to be designated at a preferential rate during its limited window.
Why are FIG and TRF results limited?
These are complex areas of international tax law and the correct treatment depends on individual facts. HMRC or an appropriately qualified professional can explain how the rules apply to a particular position.
Does the calculator determine UK residence?
No. UK tax residence is determined by the Statutory Residence Test. This calculator does not perform that test or establish FIG eligibility.
Things to Consider
A FIG claim is made through Self Assessment and involves trade-offs, including the loss of the Personal Allowance and Capital Gains Tax annual exempt amount for a claimed year. This calculator does not decide whether a claim is appropriate.
The TRF is available for 2025/26, 2026/27, and 2027/28. The rate is 12% for the first two years and 15% for 2027/28. This calculator currently illustrates the first two years only.
Relevant records can include when foreign income and gains arose, which regime applied, and any designations or remittances. The calculator does not determine the records required for a particular position.
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