Is claiming always beneficial?

No. Lost allowances and interactions can make a claim costly; compare complete scenarios.

Does this calculate foreign employment relief?

No. Overseas workday relief is a separate assessment.

NRI & International · United Kingdom

UK FIG Relief Comparison Calculator

Compare a scoped UK tax estimate with and without a four-year foreign income and gains relief claim, including lost allowances.

Enter your details

Values you enterComputed values

Scope: England, Wales and Northern Ireland non-savings income and ordinary capital gains only. Foreign tax credits, Scottish bands and special income categories are excluded.

Eligibility

Current UK tax year begins

First year of the four-year UK residence window begins

Consecutive non-UK-resident years before that window

UK tax resident for the selected year

Scope

All entered income fits the supported scope

No savings/dividends, Scottish income, foreign employment/OWR, foreign tax credits or additional allowance adjustments.

Amounts

UK non-savings taxable income before allowance £

Eligible foreign non-savings income £

Foreign income for which FIG is claimed £

UK ordinary chargeable gains £

Eligible foreign chargeable gains £

Foreign gains for which FIG is claimed £

Result

Review required

Confirm the supported income scope before comparing tax.

Assumptions & scope

England, Wales and Northern Ireland non-savings income and ordinary capital gains only. Foreign tax credits, Scottish bands and special income categories are excluded.
This engine covers England, Wales and Northern Ireland non-savings income and ordinary capital gains only. Scotland, savings/dividend bands, overseas workday relief and other reliefs require a separate calculation.

Disclaimer: Computed to the best of our knowledge, as per the laws, rules and official guidance of the country stated on this page in force on the date this website was last deployed (2 Oct 2026). Results are estimates for planning only and are not tax, legal, employment or investment advice. Please verify with the official sources listed, or a qualified professional, before relying on them. Rates and limits last reviewed on 1 Oct 2026.

How to use the UK FIG Relief Calculator

1
Enter your own amounts, dates and verified eligibility facts. Sample values illustrate the calculation only.
2
Check the breakdown and assumptions. Resolve any review-required items before using the result.
3
Download the Figment PDF to retain the inputs, calculation, sources and scope.

How the calculation works

Eligibility requires the four-year residence window after at least ten consecutive non-resident tax years.

A FIG claim removes claimed eligible foreign income/gains, but also removes the personal allowance and CGT annual exemption.

Compare non-savings income tax and ordinary 18%/24% capital-gain tax under the entered claim.

England, Wales and Northern Ireland non-savings income and ordinary capital gains only. Foreign tax credits, Scottish bands and special income categories are excluded.

Worked example

Eligible year 2, UK income £50,000, foreign eligible income £30,000, UK gains £5,000 and foreign gains £20,000.
With all foreign amounts claimed and the supported scope confirmed: no-claim tax £24,712; claim tax £13,660; scoped reduction £11,052.

What this tool covers

England, Wales and Northern Ireland non-savings income and ordinary capital gains only. Foreign tax credits, Scottish bands and special income categories are excluded.

Using the result

Keep underlying bank statements, travel records, contracts or invoices with the PDF, as applicable. Recalculate when the facts or assumptions change. A modelled result is not a filing, legal opinion or guarantee.

Frequently Asked Questions

No. The prior non-residence and four-year window conditions must be met.