“FIG Isn’t Just a Tax Relief — It’s a Timing Decision.”

Not everyone needs more tax rules. Many people need clarity.

When people prepare to move to the UK, they are often told about new tax regimes, reliefs and compliance obligations.

But most internationally mobile individuals are not really asking for more technical detail.

They are asking:

• Should I move now or wait?

• Am I losing something by moving before April?

• Does this decision still make sense if my situation changes?

These are not purely tax questions.　They are decision questions.

The UK Foreign Income and Gains (FIG) regime is often presented as a technical relief.　In practice, it is frequently a timing decision.

What is FIG timing planning?

The FIG regime applies for up to four tax years starting from the UK tax year in which an individual becomes UK tax resident.

This means:

👉 FIG does not start from your arrival date.👉 It starts from the tax year in which UK tax residence begins.

Arriving late in a tax year may significantly reduce the practical value of the first FIG year.

Example — February vs April arrival

February arrival

• FIG year 1 begins immediately.

• However, only a short period remains before the tax year ends.

Result: much of the first FIG year may be effectively lost.

Arrival after 6 April

• FIG year 1 runs for a full tax year.

• Planning flexibility increases.

Common misunderstandings

1. FIG is always beneficial

2. Payroll or employers automatically optimise the outcome

3. Timing does not matter once eligibility is met

In practice, these assumptions often lead to missed planning opportunities.

A broader perspective

Effective FIG planning aligns:

• tax rules

• relocation timing

• employer requirements

• personal life planning

• cross-border cashflow

Understanding the rules is important.　

Understanding how they apply to your real life is essential.