Foreign Income and Gains (FIG) regime for new residents
Foreign Income and Gains (FIG) regime for new residents是英國的一種居留途徑（特殊稅務身份）。 Tax status, not a visa. Replaced non-dom remittance basis from 6 Apr 2025. Claim annually on SA return (loses personal allowance); first 4 tax years of residence; each family member claims individually. TRF: 12% (2025-27) / 15% (2027/28) on old FIG.
新居民特殊稅制 →要求一覽
持有人如何納稅
Foreign income & gains exempt for 4 yrs even if remitted; UK-source taxed normally; worldwide basis + IHT residence test after
後續步驟
請查閱官方頁面了解現行規則和費用，在互動地圖上將此途徑與其他項目比較，並在申請前諮詢持牌移民律師或授權代理人。
| 類別 | 特殊稅務身份 |
|---|---|
| 投資 | — |
| 費用（家庭） | $0 |
| 收入 / 年 | — |
| 資產 | — |
| 最低居住 | — |
| 永居 | — |
| 入籍 | — |
| 工作 | yes |
| 申請資格 | anyone UK tax resident after 10 consecutive tax years of non-residence (needs separate immigration status) |
| 稅收 | Foreign income & gains exempt for 4 yrs even if remitted; UK-source taxed normally; worldwide basis + IHT residence test after |
| 截至 | 2026-10 |
僅為一般資訊——不構成稅務、法律、移民、投資或財務建議，也不構成客戶關係。資料已簡化，僅供參考，可能已過時。行動前請務必向相關國家的官方機構及持牌專業人士核實。合作夥伴鏈接（如有）均有標注，我們可能因此獲得佣金。