UK Expat Remittance Basis 2026 -- After Non-Dom Abolition and FIG Regime
The UK expat remittance basis was abolished from 6 April 2025 (Finance Act 2025 Schedule 9), replaced by the 4-year FIG regime -- no remittance test, full exemption for 4 years. TRF allows pre-2025 unremitted income at 12% (2025/26-2026/27) or 15%.