Special Situations

Capital Gains Tax rules for non-residents, foreign income, and other special circumstances.

The 4-Year Foreign Income and Gains Regime

If you've recently moved to the UK after living abroad for at least 10 years, you may be able to claim the 4-year foreign income and gains (FIG) regime. This regime allows you to avoid paying UK tax on certain foreign income and gains for up to four years, though you'll need t...

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