Checked against GOV.UK FIG guidance, HS266 2026, and SA109 2026 notes on July 29, 2026.
The UK's 4-year Foreign Income and Gains regime is also a day-counting question.
GOV.UK says the FIG regime replaced the remittance basis on 6 April 2025. GOV.UK also frames a qualifying resident as someone who is UK tax resident under the Statutory Residence Test and still within their first 4 UK-resident years after at least 10 years of non-UK residence.
Short answer: before a professional can review a FIG claim, they need a clean UK tax-residence file. That means UK day counts, midnight records, deemed-day notes, and the right 2025-26 SA109 details.
Jetseen helps you track days - always consult a qualified tax professional for advice specific to your situation.
What is the UK FIG regime?
GOV.UK describes the 4-year Foreign Income and Gains regime as the regime that replaced the remittance basis from 6 April 2025.
The important day-counting point is where eligibility starts. A FIG claim begins with UK tax residence under the Statutory Residence Test.
That creates two separate questions:
| Question | Why it matters |
|---|---|
| Are you UK tax resident for the tax year? | GOV.UK ties FIG eligibility to UK tax residence under SRT |
| Are you within the qualifying FIG window? | GOV.UK frames the regime around the first 4 UK-resident years after at least 10 non-UK-resident years |
Do not treat FIG as automatic. GOV.UK describes eligibility and claims, not a blanket exemption for everyone arriving in the UK.
Why does the Statutory Residence Test matter for FIG?
Because GOV.UK puts UK tax residence at the front of the FIG analysis.
If the SRT result is unclear, the FIG question is unclear too. A tax professional may need to review:
- UK days in the 6 April to 5 April tax year
- whether you were in the UK at midnight
- any deemed days over 30 where applicable
- prior UK residence years
- automatic UK tests
- automatic overseas tests
- sufficient ties
- split-year questions, where relevant
This guide does not calculate FIG eligibility. It explains why the day-counting record belongs in the file.
What does SA109 2026 ask you to track?
The SA109 2026 notes point filers to the number of days spent in the UK during 2025-26.
The same notes tell filers to use days in the UK at midnight, plus any deemed days over 30 where applicable.
That makes the record more detailed than a simple travel summary:
| Record | Practical reason |
|---|---|
| UK arrival date and time | Helps separate UK presence from midnight presence |
| UK departure date and time | Helps show when a UK day may not be a basic midnight day |
| Midnight status | SA109 notes point to days in the UK at midnight |
| Deemed-day notes | SA109 notes refer to any deemed days over 30 where applicable |
| Exceptional-circumstances notes | SA109 notes cap exceptional-circumstances days at 60 in any tax year |
If your UK year is close, do not rebuild this from memory after the tax year ends.
How does the 4-year FIG window work?
GOV.UK frames qualifying residents as people within their first 4 years as UK tax resident after at least 10 years as non-UK tax resident.
That wording makes the year-by-year residence record important.
For example, your file may need to show:
- the tax year being reviewed
- whether you were UK tax resident for that year
- the prior non-UK-resident period
- whether a temporary non-UK-resident year occurred inside the 4-year period
- which remaining years, if any, need advisor review
GOV.UK says a temporary non-UK-resident year inside the 4-year period cannot be claimed for that year, but qualifying years remaining can be claimed after returning to UK tax residence.
That is a professional-review question. Keep the day records, then get advice.
What should returning UK residents record?
If you are returning to the UK after years abroad, build a file that separates travel facts from tax conclusions.
Track:
- every UK entry and exit
- whether you were present in the UK at midnight
- UK tax-year totals
- same-day UK visits
- work, accommodation, family, and tie-related notes
- exceptional-circumstances evidence, if relevant
- prior residence-year notes
- source checked date for GOV.UK guidance
The goal is not to self-certify relief. The goal is to avoid handing your advisor a vague calendar and asking them to reconstruct a high-risk tax position.
What mistakes should you avoid?
Avoid these shortcuts:
- "FIG applies because I moved to the UK."
- "My foreign income treatment is separate from SRT."
- "A split-year question settles everything."
- "Jetseen can decide whether I qualify."
- "A rough travel calendar is enough for SA109."
Use the narrower habit: track the UK days first, then let a qualified tax professional review the FIG claim.
Where Jetseen fits
Jetseen includes UK tax-year and SRT-style tracking as one of its 13 rule types.
Use it for the recordkeeping layer:
- track UK days against the 6 April to 5 April tax year
- add notes for midnight, same-day visits, and possible deemed days
- keep documents beside the relevant trip
- use custom notes for advisor questions about prior residence years
- export CSV records for review
Jetseen does not determine UK tax residence, decide FIG eligibility, calculate foreign income treatment, replace GOV.UK guidance, or replace tax advice.
If the UK FIG regime is part of your move, Try Jetseen Free for 14 Days and keep the day-count file clean before the tax review begins.
Jetseen helps you track days - always consult a qualified tax professional for advice specific to your situation.
Related guides
- UK Statutory Residence Test
- UK SRT Midnight Rule: When A UK Day Counts
- UK SRT Work Tie: Why 3-Hour UK Workdays Matter
Sources
Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Tax residency rules change frequently. Consult a qualified tax professional for advice specific to your situation.