Before you start
Click + New page and choose the SA109 page, then click EDIT next to the page heading to open the details panel and find the Foreign income and gains (FIG) regime tab. From 6 April 2025 all UK residents are taxed on their worldwide income and gains as it arises. If you are a 'qualifying new resident', you can claim relief from UK tax on certain foreign income and gains that arose in 2025–26.
You are a qualifying new resident if it is one of your first 4 years of UK residence after a period of at least 10 consecutive tax years of non-UK residence, unless you are a member of the House of Commons or House of Lords.
Gather these documents first:
Document | When you get it | What it gives you | Boxes |
Records of your arrival date in the UK | Your own records | The date you most recently came to the UK | 23 |
Records of your earlier UK residence | Your own records | The last tax year you were UK resident before your arrival date | 24 |
Records of your foreign income, source by source | Your own records | The foreign income to be relieved | 28 |
Records of your foreign gains, source by source | Your own records | The foreign gains to be relieved | 29 |
Details of UK income or gains deemed foreign under qualifying asset holding company rules | Your own records | Amounts to report and claim relief on | 30 |
Arrival details (boxes 23 and 24)
Box | What HMRC asks for | GoSimpleTax field |
23 Date of arrival in the UK | If you put 'X' in box 28, 29 or 40, enter the date you most recently came to the UK. | The matching date field on the FIG regime tab |
24 Last UK resident tax year before your arrival | If you put 'X' in box 28, 29 or 40, enter the tax year in which you were last UK resident, if any, before the date in box 23. Use the format YYYY-YY, for example 2025-26. If you were never UK resident for a tax year before the date in box 23, leave box 24 blank. | The matching field on the FIG regime tab |
Claims for relief (boxes 28 to 30)
Box | What HMRC asks for | GoSimpleTax field |
28 Claim for relief on foreign income under the FIG regime | 'X' if you are a qualifying new resident and want to claim relief on your foreign income. | The matching tick box on the FIG regime tab |
29 Claim for relief on foreign gains under the FIG regime | 'X' if you are a qualifying new resident and want to claim relief on your foreign gains. | The matching tick box on the FIG regime tab |
30 UK income or gains deemed to be foreign under qualifying asset holding company rules | 'X' if you have UK income or gains deemed to be foreign under qualifying asset holding company rules. | The matching tick box on the FIG regime tab |
Box 28. If you put 'X', report the foreign income to be relieved, source by source, on the appropriate supplementary page: SA103F 'Self-employment (full)', SA104F 'Partnership (full)', SA106 'Foreign' or SA107 'Trusts etc'. Do not fill in boxes 3 and 6 on page TR 3 of the Self Assessment Tax Return. Enter any untaxed foreign interest and any foreign dividends, regardless of the amount, in box 4 or 6 on page F 2 of the SA106 'Foreign' pages.
Box 29. If you put 'X', report the foreign gains to be relieved, source by source, on the 'Capital Gains Tax summary' page (SA108). HMRC's RFIG42100 in the Residence and FIG Regime Manual has more.
Box 30. Enter the details of the UK income or gains deemed to be foreign on the SA106 'Foreign' pages or SA108 'Capital Gains Tax summary' pages. Include any amount you want to claim relief on under the FIG regime. HMRC's Investment Funds Manual has more, from IFM40000 onwards.
Key points from HMRC's notes:
As a qualifying new resident, you can claim UK tax relief on qualifying foreign income and gains that arise during your first 4 years of UK residence.
You do not have to bring your qualifying foreign income and gains to the UK. If you choose to, there is no tax liability when you do.
Certain foreign income is not qualifying foreign income if it is 'disqualified income'.
Your nationality, your domicile at any time and your ability to claim the remittance basis in previous years do not affect eligibility for the FIG regime.
If you are a former remittance basis user who returned to the UK after 10 consecutive tax years of non-UK residence, you cannot claim relief for foreign income and gains that arose before 6 April 2025 when you were using the remittance basis. This applies whether or not you remit the income and gains within the first 4 years of returning.
You must make separate claims for relief under the FIG regime on foreign income, on foreign gains and under Overseas Workday Relief (OWR).
For more on the FIG regime, search for 'HS266' on gov.uk.
Items that go elsewhere on the return
Item | Where it goes on HMRC's forms | In GoSimpleTax |
Foreign income to be relieved | SA103F, SA104F, SA106 or SA107, source by source | The matching page for that schedule |
Foreign gains to be relieved | Capital Gains Tax summary (SA108) | The Capital Gains Tax summary page |
Untaxed foreign interest and foreign dividends | SA106 'Foreign', page F 2, box 4 or 6 | The Foreign page (SA106) |
Overseas Workday Relief (OWR) election and claim | Same page, OWR section | The Overseas Workday relief (OWR) tab |
Quick checks before you submit
You are a qualifying new resident: in your first 4 years of UK residence after at least 10 consecutive tax years of non-UK residence
You made separate claims for foreign income (box 28) and foreign gains (box 29)
You reported the income or gains source by source on the right supplementary pages
If you put 'X' in box 28, you left boxes 3 and 6 on page TR 3 blank
You entered the arrival date in box 23 and the last UK resident tax year in box 24 (in the format YYYY-YY) if you put 'X' in box 28, 29 or 40
You did not claim relief on income or gains from before 6 April 2025 that were taxed on the remittance basis