Return to the UK.For informational purposes only. Not financial, legal, or tax advice. UK tax rules changed significantly on 6 April 2025. Consult a qualified UK tax adviser.
FIG Regime Eligibility
4-Year Foreign Income & Gains Regime (FIG)
Introduced 6 April 2025, replacing the remittance basis. Available to qualifying new UK residents who have been non-UK tax resident for at least 10 consecutive tax years.
Enter years abroad above
Relief Period
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tax years
Exemption Ends
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UK tax year
Tax Saved on Foreign Income
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over 4-year window (est. at 45% top rate vs 0% FIG)
UK Pension Planning
SIPP Contribution Calculator
Maximise the government's pension top-up before the annual allowance resets. Contributions attract 20%-45% income tax relief depending on your rate band.
Have you taken flexible income from a pension?
Enter salary above
Your Annual Allowance
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max total pension input
Max Personal Contribution
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after employer deduction
Net Cost to You
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after tax relief
Gov't Top-Up
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basic rate relief auto-added
| Allowance Type | 2024-2027 Amount | When It Applies |
|---|---|---|
| Standard Annual Allowance | GBP 60,000 | Default for all pension savers |
| Tapered Annual Allowance | GBP 10,000 minimum | Threshold income >GBP 200k; adjusted income >GBP 260k (GBP 1 reduction per GBP 2) |
| Money Purchase Annual Allowance | GBP 10,000 | Triggered permanently once flexible income drawn from DC pension |
| Individual Lump Sum Allowance | GBP 268,275 | Lifetime tax-free cash (25% of pot up to this cap) |
| Non-Resident Gross Contribution | GBP 3,600 (GBP 2,880 net) | For non-residents: max 5 years post-departure with no UK earnings |
Wealth Structuring
Personal Portfolio Bond vs Direct IBKR Holdings
❌ Direct IBKR (Unstructured)
- ❌ UK dividends taxed annually at income tax rates
- ❌ Rebalancing triggers CGT each time
- ❌ No annual 5% tax-free withdrawal mechanism
- ❌ No time apportionment relief on non-UK period
- ❌ Estate subject to inheritance tax immediately
✅ Personal Portfolio Bond (PPB)
- ✅ Internal gains grow free of CGT and income tax
- ✅ 5% of original investment withdrawn annually tax-free
- ✅ Time Apportionment Relief (TAR) reduces taxable gain
- ✅ Top-slicing relief on encashment reduces effective rate
- ✅ Encash in low-income years for optimal tax position
Time Apportionment Relief (TAR): When you encash a PPB, HMRC only taxes the proportion of the gain that arose during your UK residency period. If you held the bond for 10 years and were UK resident for 4, only 40% of the gain is taxable. Combined with the 5% annual withdrawal mechanism, PPBs are the most efficient long-term wrapper for returning UAE expats with substantial liquid wealth.
Note on Dirty Capital: Assets purchased with untaxed foreign income (e.g. UAE salary) constitute "mixed funds." Bringing this capital into the UK can trigger an income tax charge at up to 45% if you previously used the remittance basis. The Temporary Repatriation Facility (TRF) - available 2025-26 at 12% and 2026-27 at 12%, rising to 15% in 2027-28 - allows you to designate and remit these funds at a reduced flat rate.
Common Questions
UK Repatriation FAQ
Yes. Electing the FIG regime via your Self Assessment return (boxes 28 and 29) forfeits your personal income tax allowance (GBP 12,570) and the CGT annual exempt amount (GBP 3,000) for that tax year. The trade-off is worthwhile if your foreign income or gains exceed roughly GBP 15,000-GBP 20,000 - below that, the personal allowance is more valuable.
No. The FIG regime only shields foreign income and gains. Any UK-sourced income - UK rental property, UK dividends, UK employment income - is fully taxable from day one of your return, regardless of whether you elect FIG. Only foreign accounts, foreign property, and foreign ETF portfolios like your IBKR holdings are protected.
No. The FIG regime requires at least 10 consecutive years of non-UK tax residency. If you were absent for fewer than 10 years, you return under the "arising basis" - worldwide income and gains taxable from day one. However, you may be eligible for transitional rebasing of pre-2017 asset growth, and the Temporary Repatriation Facility (TRF) may reduce historical untaxed income charges.
Yes, with limits. If you joined a UK pension scheme before leaving the UK, you can contribute up to GBP 3,600 gross (GBP 2,880 net - HMRC adds GBP 720 as basic rate relief) for up to 5 full tax years after your departure, even with zero UK earnings. After that 5-year window, no relief is available until you resume UK taxable employment. This is a significant strategic window for UAE-based expats approaching repatriation.