The Foreign Income and Gains (FIG) regime is a four-year relief available to individuals who become UK tax resident after at least 10 consecutive years of non-UK residence. For the first four years of UK residence, qualifying foreign income and gains are exempt from UK tax — regardless of whether they are remitted to the UK. This is a significant change from the remittance basis, where you only paid tax on what you brought into the UK but still had to pay tax eventually on remittances.

GoSimpleTax has been updated to support the new FIG regime boxes on the SA109 for 2025/26 returns. The entries relevant to FIG regime are:

Because this is a new regime, the exact box numbers and layout in GoSimpleTax for 2025/26 may differ from earlier years. When you access the Edit page for your SA109 you will see three new tabs: FIG regime, Overseas Workday Relief and Temporary Repatriation Facility (TRF). If you are unsure which boxes to complete, contact support and an agent can guide you through the current software layout.

Under the FIG regime, you do not need to report qualifying foreign income and gains on your return — they are exempt. You do, however, need to make an election on the SA109 to claim the relief. You may also choose not to claim FIG relief in a particular year (for example, if you have losses you want to use) — in that case, your foreign income is taxed in the normal way.

Overseas Workday Relief (OWR) continues to be available for FIG regime claimants from 2025/26, but in a modified form — you must be a qualifying new resident to claim it, and the relief is now capped at the lowest of three figures: the proportion of your employment income attributable to overseas workdays, 30% of your total taxable employment income, or £300,000 per tax year. This is a significant change from the old regime, where OWR had no percentage or cash cap but required your overseas earnings to be paid into and kept in an overseas bank account to remain unremitted.

GoSimpleTax does not automatically calculate OWR, so you will need to work out the capped amount manually before making entries on the return — see the Overseas Workday Relief snippet and HMRC's updated OWR guidance for the calculation method.

The Temporary Repatriation Facility (TRF) is a separate, time-limited option for former remittance basis users who have foreign income and gains that arose before 6 April 2025 and were never brought to the UK. Rather than being taxed at your normal marginal rate on remittance, you can elect to "designate" these pre-2025 amounts and pay a flat charge instead — 12% for designations made in the 2025/26 and 2026/27 tax years, rising to 15% for 2027/28, after which the facility closes. This is a charge on capital, not a tax on income or capital gains, and once designated the funds can be brought to the UK as clean capital with no further tax due.

The TRF is not part of the FIG regime and works differently — you don't need 10 years of prior non-residence to use it, and it only applies to income and gains that accrued while you were a remittance basis user, not to new foreign income arising in 2025/26 onwards. To designate an amount, you must make the election on the SA109 pages of your return: box 50 confirms the TRF election, box 51 captures personal foreign income and gains designated, box 52 covers designations relating to capital payments or benefits from trusts, and box 53 or 54 (depending on the tax year) records how much of the designated amount was actually remitted to the UK in that tax year.