UK FIG Registration Deadline 5 October 2026: What Every New UK Resident Must Do

When the United Kingdom abolished non-domicile status on 6 April 2025, it replaced one of the world's most widely used expatriate tax regimes with something both simpler and, for many new arrivals, more generous: the Foreign Income and Gains (FIG) regime. For qualifying new UK residents, FIG delivers up to four consecutive tax years of complete exemption on foreign income and gains, not deferral, not remittance, but a full exemption. Subject to making the right election, qualifying individuals can transfer offshore income freely to UK bank accounts without any UK tax consequence.

The deadline to protect that entitlement for the first qualifying year is 5 October 2026. That is the statutory date by which anyone with untaxed foreign income or gains in 2025-26 must notify HMRC that they need to complete a Self Assessment return. With fewer than 21 days remaining and virtually no coverage of this deadline from investment migration advisers, the risk of inadvertent non-compliance is significant.

Mirabello Consultancy is a Swiss-based investment migration advisory with a 99% approval rate, IMC Membership, ACAMS Certification, and more than 250 citizenship cases and 350 Golden Visa engagements completed. We advise internationally mobile clients on programme selection and cross-border residency structure. Book your free FIG consultation today →

Last updated: 14 September 2026

What Is the UK FIG Regime and Who Is Eligible?

The FIG (Foreign Income and Gains) regime is a four-year, 100% exemption on foreign-source income and gains for new UK tax residents who were non-UK resident in each of the preceding 10 tax years. Introduced 6 April 2025, it replaced the non-domicile remittance basis and lets qualifying residents earn and realise offshore gains free of UK tax for four years.

Eligibility rests on two conditions:

• New UK tax residence on or after 6 April 2025: you must currently be within your first, second, third, or fourth qualifying FIG year.
• Ten-year non-residence lookback: you must have been non-UK resident for all 10 tax years immediately before your first qualifying FIG year, with no exceptions for partial years or temporary returns.

Unlike the old remittance basis, under which foreign income became taxable the moment it touched a UK bank account, FIG is a clean exemption. Qualifying individuals may freely transfer foreign income and gains to their UK accounts without any UK tax consequence. The election is made annually on the Self Assessment return and is irrevocable for the year once submitted. FIG does not apply to UK-source income: UK employment income, UK dividends, UK rental income, and UK capital gains remain fully taxable regardless of FIG status.

For the typical internationally mobile HNWI arriving in the United Kingdom, from Switzerland, the UAE, Hong Kong, Singapore, or the United States, FIG is a significant structural benefit. A client with a £500,000 annual offshore dividend stream pays zero UK tax on that income for four years provided the FIG election is validly made.

Why Does the 5 October 2026 HMRC Deadline Matter for Your FIG Claim?

5 October 2026 is the statutory deadline to notify HMRC that you need a Self Assessment return for the 2025-26 tax year. Missing it triggers an automatic £100 late-notification penalty and complicates your FIG election. New UK residents with significant foreign income who miss this date face financial penalties and a disrupted filing process.

The 2025-26 tax year ran from 6 April 2025 to 5 April 2026. HMRC allows six months from the year end for individuals not previously in the Self Assessment system to notify the department that a return is required. The key dates are:

• 5 October 2026: Statutory deadline to notify HMRC you need to file a 2025-26 Self Assessment return.
• 31 October 2026: Deadline for submitting a paper 2025-26 Self Assessment return.
• 31 January 2027: Deadline for submitting an online 2025-26 Self Assessment return.

For most clients, the 5 October registration deadline is the critical action point. Without a Unique Taxpayer Reference (UTR), issued by HMRC only on registration, you cannot file a return at all. HMRC currently processes UTR applications within approximately 10 working days by post. With 5 October three weeks away, any client who has not already registered must commence the process immediately this week.

Late notification carries an automatic £100 penalty, with escalating daily penalties of £10 per day after three months (up to 90 days), and a further 5% of the tax ultimately assessed or £300, whichever is greater, at six months. For clients with complex offshore structures, a rushed return also materially increases the risk of errors on the SA109 supplementary pages, where the FIG election is made.

Who Must Register With HMRC Before 5 October 2026?

Any individual who became UK tax resident during the 2025-26 tax year and received foreign income or realised foreign capital gains in that period must notify HMRC by 5 October 2026. This includes new arrivals from Switzerland, the UAE, Hong Kong, Singapore, South Africa, the United States, and any jurisdiction where clients commonly hold international assets or businesses.

You need to act now if you:

• Arrived in the United Kingdom between 6 April 2025 and 5 April 2026 and thereby became UK tax resident for 2025-26.
• Received any foreign income during that period, dividends, interest, rental income from overseas property, trust distributions, or foreign employment income paid by an overseas entity.
• Disposed of any foreign asset during the year, overseas real estate, business interests, share portfolios, cryptocurrency, or other capital assets held outside the UK.
• Were non-UK resident for all 10 preceding tax years, making you potentially eligible for FIG.
• Have not previously registered for Self Assessment or do not hold an active Unique Taxpayer Reference.

Two groups of clients are often uncertain about their position. First, individuals who arrived mid-year: the 2025-26 year applies if you arrived any time between 6 April 2025 and 5 April 2026, and FIG begins from your UK arrival date, not the start of the tax year. Second, those who arrived in the UK but had no foreign income in 2025-26: if no untaxed income or gains arose, Self Assessment registration may not be required, confirm this with your tax adviser before assuming the exemption applies to your situation.

If you are uncertain whether the Statutory Residence Test makes you UK-resident for 2025-26, that analysis must be completed first. The SRT applies day-count thresholds and tie-breaker rules (accommodation, family, work) that vary materially by individual circumstance. Getting the residence determination wrong invalidates any FIG claim at the foundation.

What Steps Must You Take to Register and Protect Your FIG Entitlement?

Claiming FIG relief for 2025-26 requires four sequential steps: register for Self Assessment with HMRC, receive your UTR, complete the 2025-26 tax return with the SA109 supplementary pages, and make the FIG election. The urgent action today is step one, because the UTR processing window means any further delay risks missing the 5 October cut-off entirely.

1. Register for Self Assessment online immediately. Visit www.gov.uk/register-for-self-assessment and select the pathway that fits your situation. If you have never filed in the UK before, choose "I am not self-employed." You will need your National Insurance number (or proof you have applied for one), UK address, date of UK arrival, and passport details.
2. Await your UTR by post. HMRC issues Unique Taxpayer References to the registered UK address within approximately 10 working days. Confirm your UK address is correct on the registration form, a misdirected UTR letter causes significant delay and complicates compliance with the filing deadlines.
3. Compile your foreign income and gains records. Gather statements for all offshore accounts, investment portfolios, foreign rental properties, business interests, and trust accounts for the period between your UK arrival date and 5 April 2026. Your tax adviser will require this to prepare an accurate return.
4. File the 2025-26 Self Assessment return. Online returns for 2025-26 must be filed by 31 January 2027; paper returns by 31 October 2026. Your adviser will prepare the SA100 main return and the SA109 (Residence, remittance basis etc.) supplementary pages. Confirm that your adviser is using the updated SA109 reflecting the FIG framework introduced in April 2025.
5. Make the FIG election on SA109. The election to apply the FIG basis for 2025-26 is made on the SA109. Once submitted, it is irrevocable for that tax year. The election shields all foreign-source income and gains arising in the year from UK tax, regardless of whether the funds are held offshore or transferred to UK accounts.

What Happens If You Miss the 5 October 2026 Deadline?

Missing the 5 October 2026 deadline triggers an automatic £100 late-notification penalty. You can still register and file your return online by 31 January 2027, and a FIG election can generally be made on a late valid return. Penalties escalate at three and six months, so prompt action is essential even if the deadline has passed.

The consequences fall into three categories:

• Financial penalties: automatic £100 penalty on late notification; £10 per day for up to 90 days after three months (up to £900 additional); a further penalty of the greater of 5% of tax due or £300 at six months. Late-payment interest on any tax ultimately assessed compounds the cost further.
• Administrative disruption: registering late, obtaining a UTR under pressure, and filing a complex SA109 in a compressed timeframe materially increases the probability of errors in the FIG election or the foreign income disclosure.
• Residual uncertainty on FIG validity: whilst HMRC generally accepts late FIG elections on valid late returns, there is always residual risk of challenge when filings are not made in accordance with the statutory notification timetable. Filed correctly and on time, the FIG entitlement is beyond dispute.

If the deadline has passed by the time you read this, register immediately and instruct a specialist tax adviser to assess the penalty position and any grounds for reasonable excuse mitigation before the six-month escalation point.

How Does FIG Relief Interact With Your International Investment Migration Structure?

The FIG regime is a UK domestic relief that runs independently of any foreign residency or citizenship you hold. Clients who established a Greece Golden Visa residency or a Cyprus Permanent Residency prior to their UK arrival can generally maintain those programmes during the FIG window, subject to each country's physical presence requirements and applicable double taxation treaties.

Three planning scenarios require careful co-ordination between investment migration and tax advisers:

• Pre-existing EU or Gulf residency during UK FIG period: holding a Greece Golden Visa (investment from €250,000) or Cyprus Permanent Residency (investment from €300,000) alongside UK tax residence triggers treaty analysis. The UK-Greece and UK-Cyprus double taxation treaties each contain tie-breaker rules for dual residents. Your advisers must determine your treaty-resident status to ensure FIG is not inadvertently compromised and that your EU residency programme remains compliant.
• Planning ahead of year five: when the four-year FIG window expires, all worldwide income becomes subject to full UK taxation at standard rates. Clients who do not intend to remain long-term UK residents frequently explore alternative residency structures, European and Gulf Golden Visa programmes, in years three or four, so that an efficient transition is in place before the FIG window closes.
• New arrivals in 2026-27 and beyond: for internationally mobile HNWIs considering UK arrival after the current tax year, the FIG regime provides strong incentives to time arrival carefully, maximising the four-year window from the optimal starting tax year. Early-stage planning before UK arrival is significantly more effective than retrospective advice.

Mirabello Consultancy advises clients at exactly this intersection: combining investment migration programme expertise with an understanding of how UK residency, EU programme maintenance, and international tax frameworks interact. Whether you are arriving in the UK for the first time, approaching your FIG year three or four, or evaluating post-FIG options, we bring a joined-up perspective. Arrange a free consultation with our Zurich team →

Mirabello Consultancy has guided over 250 families through citizenship-by-investment programmes and more than 350 through Golden Visa applications across 25+ countries. Swiss-based in Zurich with offices in Dubai and Hong Kong SAR, IMC Member, ACAMS Certified, 99% approval rate. Book a free discovery call →

Frequently Asked Questions

What does FIG relief mean in practice for a new UK resident?

Under the FIG regime, qualifying new UK tax residents pay zero UK income tax and capital gains tax on their foreign-source income and gains for up to four consecutive tax years. There is no restriction on bringing the money to the UK, it can be freely transferred to UK bank accounts without triggering a UK tax charge. The relief is claimed annually via an election on the Self Assessment return using form SA109.

Does the FIG regime apply to UK employment income or pension income?

No. FIG relief is limited strictly to foreign-source income and gains, overseas dividends, foreign rental income, foreign bank interest, overseas capital gains, and similar offshore items. UK employment income, UK dividends, and UK rental income remain fully taxable under PAYE or Self Assessment as normal, regardless of FIG status. Whether specific foreign pension income qualifies depends on its source jurisdiction and the applicable bilateral tax treaty.

Can I claim FIG if I returned to the UK after living abroad for seven years?

No, FIG requires non-UK residence in all 10 tax years immediately before your first qualifying FIG year. Seven years abroad does not meet the 10-year condition. You may benefit from split-year treatment under the Statutory Residence Test for the year of return, limiting UK taxation to UK-source items arising after your return date, but the FIG exemption itself is unavailable without the full 10-year lookback period being satisfied.

What if I missed the 5 October 2026 deadline, can I still claim FIG relief?

You can generally still make a FIG election on a Self Assessment return filed after the notification deadline, provided the return is submitted by 31 January 2027 (online) or 31 October 2026 (paper). However, late notification triggers an automatic £100 penalty from 5 October, with further escalating charges. Act immediately if you have missed the date, the sooner you register and file, the better your penalty position and the lower the risk of any challenge to your FIG election.

How Do I Start with Mirabello Consultancy?

Contact Mirabello Consultancy for a no-obligation initial consultation. With a 99% approval rate across more than 250 citizenship-by-investment cases and 350 Golden Visa engagements, a Zurich-based team holding IMC Membership and ACAMS Certification, and offices in Dubai and Hong Kong SAR, we are uniquely positioned to advise at the intersection of UK FIG planning and international investment migration. We serve clients from Europe, the Gulf, and Asia Pacific. Book your free consultation at mirabelloconsultancy.com/contact-us-for-your-free-consultation.