UK Non Dom

Who this applies to

• What ended. Finance Act 2025 Schedule 9 ended the remittance basis. HMRC: "On 6 April 2025 the 4-year foreign income and gains regime replaced the remittance basis" and "the 2024 to 2025 tax year was the last year for which the remittance basis could be claimed, or could apply automatically" (HS264). Domicile no longer matters for income tax or CGT. Every UK resident is taxed on worldwide income and gains as they arise, unless a FIG claim is made.
• Residence comes first. Every rule here turns on UK residence under the statutory residence test (Finance Act 2013 Schedule 45). Use uk-statutory-residence-test for each year in the look-back. For the FIG test, a split year and a year in which a treaty makes the person resident elsewhere still count as UK resident years (RFIG44000). A look-back reaching 2012/13 or earlier uses the pre-SRT rules: refer it.
• The 4-year FIG regime (ITTOIA 2005 s845B). A person is a qualifying new resident for a tax year if they are UK resident, not disqualified (a member of the House of Commons or Lords for any part of the year), were not UK resident in each of the 10 tax years before it, and are at least 10 years old at its start (the age test was added by Finance Act 2026). They also qualify in each of the next three tax years in which they are UK resident and not disqualified. The 10 years count back from the first qualifying year, not from the year of claim.
• Arrivals before the reform. 2022/23, 2023/24 or 2024/25 count as a first qualifying year if the test would have been met then (s845B(3)(c)), but no claim can be made for those years. For 2026/27: a 2024/25 arrival is in year 3, a 2023/24 arrival is in year 4, a 2022/23 arrival has no year left.
• Edges. Exactly 10 non-resident years is enough; nine is not, for any year of that stay. A non-resident year inside the window is lost and not replaced: a person cannot "roll that year over to a later year of UK residence" (RFIG44000). Nationality and domicile do not matter: a returning Briton with 10 years away qualifies. A year as a member of Parliament counts as UK resident and breaks the run.
• The TRF is for anyone UK resident in the year of designation who used the remittance basis for at least one year before 2025/26 (FA 2025 Sch 10 para 1(5) and (7)).
• Rebasing is for former remittance basis claimants who meet five conditions (FA 2025 Sch 11 para 1; see the taxable base).
• Inheritance tax. From 6 April 2025 the long-term UK resident test in IHTA 1984 s6A replaced domicile and deemed domicile. A long-term UK resident is within IHT on worldwide assets. Transfers and deaths before 6 April 2025 follow the old domicile rules.

Rates, bands and thresholds

Item	Rate or amount	Year	Source
FIG regime: non-resident years needed before the first qualifying year	10 consecutive tax years	2025/26 on	https://www.legislation.gov.uk/ukpga/2005/5/section/845B
FIG regime: length	First qualifying year plus the next 3 tax years	2025/26 on	https://www.legislation.gov.uk/ukpga/2005/5/section/845B
FIG regime: minimum age at 6 April	10	2025/26 on	https://www.legislation.gov.uk/ukpga/2005/5/section/845B
FIG claim deadline	12 months from 31 January after the tax year (31 January 2029 for 2026/27)	2026/27	https://www.legislation.gov.uk/ukpga/2005/5/section/845A
Overseas Workday Relief limit per qualifying year	Lower of 30% of qualifying employment income or £300,000	2025/26 on	https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim43600
TRF charge, designated in 2025/26 or 2026/27 return	12%	2025/26, 2026/27	https://www.legislation.gov.uk/ukpga/2025/8/schedule/10
TRF charge, designated in 2027/28 return	15%	2027/28	https://www.legislation.gov.uk/ukpga/2025/8/schedule/10
TRF designation election deadline	12 months from 31 January after the tax year (31 January 2029 for 2026/27)	2026/27	https://www.legislation.gov.uk/ukpga/2025/8/schedule/10
Rebasing date	Market value on 5 April 2017	disposals from 6 April 2025	https://www.legislation.gov.uk/ukpga/2025/8/schedule/11
IHT long-term UK resident	UK resident in at least 10 of the previous 20 tax years	2025/26 on	https://www.legislation.gov.uk/ukpga/1984/51/section/6A
IHT tail: consecutive non-resident years to fall out	3 (13 or fewer resident years), then one more per resident year: 14 needs 4, up to 20 needs 10	2025/26 on	https://www.legislation.gov.uk/ukpga/1984/51/section/6A
Personal allowance (lost on a FIG claim or OWR election)	£12,570	2026/27	https://www.legislation.gov.uk/ukpga/2007/3/section/35
Basic rate limit	£37,700 at 20%; higher rate 40%; additional rate 45% over £125,140	2026/27	https://www.legislation.gov.uk/ukpga/2007/3/section/10
Remittance basis charge (£30,000 / £60,000 up to 2024/25)	Abolished; no charge	2025/26 on	https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm32210

The TRF rates are set by FA 2025 Sch 10 para 1(8): "12% of the amount of that capital" for 2025/26 or 2026/27, and "15%" for 2027/28. There is no TRF after 2027/28.

The taxable base

What a FIG claim relieves. Qualifying foreign income (ITTOIA 2005 s845H) that arises on or after 6 April 2025: profits of a trade carried on wholly outside the UK, overseas property profits, foreign interest, dividends from non-UK companies, most foreign pensions, royalties and offshore income gains. Foreign gains are relieved by a separate foreign gain claim (TCGA 1992 Schedule D1). Not covered: UK income and gains, foreign employment income (use OWR), and any FIG that arose before 6 April 2025, "whether or not he remits them" in the window (RFIG44000).

How the claim works (s845A). It must be made in a return, source by source, and quantified. The relief is deducted at Step 2 of ITA 2007 s23, and only from qualifying foreign income (s845A(3A), added by Finance Act 2026). A smaller claim relieves only the amount claimed. A wrongly quantified claim is still valid; an unquantified one is not (RFIG42100). There is no cap and no automatic relief. Relieved amounts can be brought to the UK at any time without further UK tax. Each year needs its own claim.

What a claim costs. A foreign income claim, a foreign gain claim or an OWR election for a year removes, for that year (ITTOIA ss845C to 845G, s845E for the allowances; TCGA s1K; RFIG43000; GOV.UK "Allowances you'll lose"):

• the personal allowance, blind person's allowance, married couple's allowance, marriage allowance and life insurance relief;
• the CGT annual exempt amount;
• foreign losses of that year, which stop being allowable;
• relief for losses of a trade or property business carried on wholly outside the UK, in that year or any other (s845C);
• the overseas property finance cost reduction under s274A, and its carry forward becomes nil (s845D).

The cost applies even when the claim covers one small source. Brought-forward overseas losses are used against that business before the relief. Adjusted net income for the child benefit charge and tax-free childcare still counts all foreign income. A foreign income claim also cuts the maximum pension contribution relief by the relieved foreign income that counts as relevant UK earnings, but never below the £3,600 basic amount (s845F(2); FA 2004 s190(4)). UK losses are unaffected.

Overseas Workday Relief (ITEPA 2003 Part 2 Chapter 5C). A qualifying new resident employee can elect and claim relief on the part of employment income for duties performed outside the UK. No FIG claim is needed and the money no longer has to stay offshore. The limit for each qualifying year is the lower of 30% of the qualifying employment income or £300,000, counted across all years in which that year's earnings are taxed, such as a later bonus (EIM43600). Earnings taxed before the employment year cannot use it. Transitional rules (EIM43605): an arrival in 2023/24 or 2024/25 who used OWR on the remittance basis gets OWR without the limit for years ending before 6 April 2028; a 2022/23 arrival who used OWR gets none for 2025/26. Earnings for remittance basis years keep the old OWR rules.

• Transitional length (EIM43605). An employee who became UK resident in 2023/24 or 2024/25, qualified for OWR and was taxed on the remittance basis for at least one of those years "will still be eligible for OWR for their first three years of UK residence" if not a qualifying new resident in 2025/26, and "for their first four years of UK residence" if they are. For 2026/27: a 2024/25 arrival in this group is in year 3 and gets OWR with no limit; a 2023/24 arrival gets 2026/27 (year 4) only if also a qualifying new resident in 2025/26.
• Late-paid remittance basis earnings (EIM43605). Earnings for a pre-6 April 2025 remittance basis year received on or after 6 April 2025 stay on the remittance basis; if received before 6 April 2028 they can be included in a TRF designation.
• More than once (EIM43560). "An employee can be eligible for OWR more than once in their lifetime provided the 10 year rule of non-residence is met between periods of UK residence."

Old money: pre-6 April 2025 FIG. FIG that arose to a remittance basis user before 6 April 2025 "will continue to be taxed at the usual tax rates if they are remitted to the UK on or after 6 April 2025, unless these amounts are designated under the temporary repatriation facility" (HS264). The old remittance rules still decide what a remittance is (money or assets brought in, used for UK services or debts, benefits to relevant persons such as a spouse, minor children and close companies), and mixed fund ordering still applies. Remitted foreign dividends are taxed at the normal rates, not the dividend rates, with no dividend allowance. Foreign tax credit is due only on the same proportion of the foreign tax as the part of the income remitted (HS264). Business investment relief claims end after 5 April 2028.

The TRF (FA 2025 Sch 10). "Qualifying overseas capital" can be designated in the 2025/26, 2026/27 or 2027/28 return: pre-6 April 2025 FIG, amounts of uncertain origin in a mixed fund, capital payments and benefits from non-UK trusts matched to pre-2025 FIG, and assets derived from such FIG. Partial designation is allowed and nothing has to be brought in. Once the charge is paid the capital can be remitted later without further tax, and designated capital comes out of a mixed fund first. The charge is "charged as if they were amounts of income tax" (para 9), but HMRC treats it as a charge on capital: no foreign tax credit, no effect on adjusted net income, bands or payments on account, and earlier remittance basis charges cannot be set against it (RDRM73400). Foreign income is converted at the rate on 6 April of the designation year (6 April 2026 for 2026/27); foreign gains at the rate on disposal (HS264). Money taken from offshore to pay the charge is itself a remittance unless designated. Pre-2025 FIG invested in exempt property or in UK companies under business investment relief can be designated without disposing of the property or removing the investment (HS264). The charge cannot frank Gift Aid (RDRM73400). Overpayment relief is not available for a designation election, because it covers only income tax, CGT, Class 4 NIC and corporation tax (RDRM73320).

Rebasing to 5 April 2017 (FA 2025 Sch 11 para 1). On a disposal on or after 6 April 2025 the gain is computed from market value on 5 April 2017 if all of these hold: the asset was held on 5 April 2017; it "was not situated in the United Kingdom at any time in the period beginning with 6 March 2024 and ending with 5 April 2025"; the person was never UK domiciled (including deemed domicile under ITA 2007 s835BA) before 2025/26; and they made a remittance basis claim under ITA s809B for at least one year from 2017/18 to 2024/25 in which the remittance basis did not apply automatically. It applies despite the spouse no-gain/no-loss rule and follows share reorganisations. Para 2 carves out assets in the UK only for public access, repairs or sale, personal clothing, footwear, jewellery or watches, the under-£1,000 notional remittance rule, or temporary importation. Para 3: the person can elect out for a disposal, and the election "is irrevocable". Elect out when original cost beats the 2017 value. Para 4 amends the separate 2017 rebasing for deemed domiciliaries (refer). Rebasing changes only the base cost; the gain is taxed as it arises.

Inheritance tax (IHTA 1984 s6A). Long-term UK resident "at all times in a tax year if they were UK resident for at least 10 of the previous 20 tax years". Not long-term resident after 10 consecutive non-resident years in the previous 19, or after the "required number" of consecutive non-resident years ending last year. Count the resident years in the 20 tax years ending with the last resident year: 13 or fewer needs 3, 14 needs 4, and so on to 20, which needs 10. After 10 years away the count resets. HMRC transitional rules: someone without UK domicile or deemed domicile on 30 October 2024, non-resident for 2025/26 and not returning, is not long-term resident; someone deemed domiciled on 30 October 2024 who leaves the same way drops out after 3 years. Residence for 2012/13 and earlier is decided "as it would have been determined for income tax purposes for that tax year", and from 2013/14 by the statutory residence test (s6A(5)). Section 6B modifies the test for young persons; ss267ZC to 267ZE allow an election in. Any IHT computation is a refer case.

Trusts (pointer only). Overseas assets in a trust the person set up or added to are within IHT "even when you were not a long-term UK resident", except trust assets placed in trust while non-UK domiciled that were overseas on 30 October 2024 and at death (GOV.UK). Settlor and beneficiary charges, capital payment matching, transfer of assets abroad and TRF designation of trust amounts are refer cases. Tell trustees when long-term residence status changes.

Deadlines and filing

• Return. SA100 with the SA109 "Residence and foreign income and gains (FIG) regime etc" pages for the FIG claim, the OWR election and claim, and the TRF election; SA106 for foreign income; SA108 for gains. MTD for Income Tax users claim through their software (HS264).
• 2026/27 dates. Register for Self Assessment by 5 October 2027. Paper return by 31 October 2027, online return and balancing payment by 31 January 2028, second payment on account 31 July 2028 (GOV.UK deadlines pattern; that page currently shows the 2025/26 dates).
• FIG claim and TRF designation for 2026/27: in the return or an amendment, by 31 January 2029 (s845A(5); Sch 10 para 8(1)). Each can be amended in the same window. If the notice to file was issued after 31 October following the tax year and the claim or election was made in time, it can be amended up to 3 months after the date of the notice (RFIG42300; RDRM73320). Outside it a designation cannot be withdrawn and there is no repayment if the money is later spent abroad. Late claims only under HMRC's general late claims policy. No consequential claim after careless or deliberate loss of tax (s845A(6)).
• TRF boxes. HS264 lists SA109 box 50 (election), 51 (total designated, excluding trust amounts), 52 (trust capital payments and benefits) and 54 (other information) on the 2025/26 return. Entries in sterling.
• Rebasing election out: TMA 1970 ss42 and 43 claim procedure (Sch 11 para 3(2)).
• 2025/26 returns being filed now: online return and payment by 31 January 2027; FIG claim and TRF designation (12%) until 31 January 2028.
• Records. Keep records of designated capital, the charge paid and workday evidence. TRF records count as records needed for a correct return (Sch 10 para 9(7)).

Penalties and interest

• The TRF charge is collected and penalised like income tax (Sch 10 para 9(4)). FIG and OWR errors are income tax errors.
• Late filing: £100; after 3 months £10 a day up to £900; after 6 months 5% of the tax due or £300, whichever is greater; after 12 months another 5% or £300 (GOV.UK, Self Assessment penalties).
• Late payment: 5% of the tax unpaid at 30 days, 6 months and 12 months (GOV.UK).
• Interest: late payment interest is base rate plus 4% from 6 April 2025; 7.75% from 9 January 2026 (HMRC interest rates page).
• Inaccuracy: a wrong FIG claim or TRF designation in a return is an inaccuracy under FA 2007 Schedule 24.

Cross-border points

• Treaties. A FIG claim does not change treaty residence (RFIG43000). A treaty-resident-elsewhere year still breaks the 10-year run. HMRC treats the TRF charge as outside treaties covering income and gains, so no foreign tax credit against it (RDRM73400). Use uk-foreign-tax-and-withholding for credit relief.
• Claim or credit. If foreign tax already matches the UK rate, a FIG claim may only cost the allowances. Compare the claim with the arising basis plus foreign tax credit, year by year.
• Leaving. Temporary non-residence does not bite on a leaver inside the first 4 years, because they are not resident for 4 of the 7 years before departure (RFIG44000). IHT follows the person for the tail years after leaving.
• Arriving in a split year. The split year counts as a full UK resident year for the FIG test and starts the window (RFIG44000). This matches uk-statutory-residence-test.

Worked examples

Example 1: a new arrival, FIG claim or not

Leila was not UK resident in any of the 10 tax years to 2025/26 and is UK resident from 6 April 2026, outside Scotland. In 2026/27 she has a UK salary of £60,000 and overseas rental profit of £40,000, with no foreign tax. She is a qualifying new resident for 2026/27.

• No claim. Total income £100,000; her personal allowance is not tapered (income is not above £100,000). Taxable £87,430. Tax: £37,700 at 20% = £7,540; £49,730 at 40% = £19,892. Total £27,432.
• FIG claim on the £40,000. The rental profit is deducted. She loses the personal allowance. Taxable £60,000: £7,540 + £22,300 at 40% = £8,920. Total £16,460.
• Saving £10,972. She also loses the CGT annual exempt amount for the year; if she has UK gains, add that cost. Claim by 31 January 2029.

name: Qualifying new resident, salary 60,000 and foreign rent 40,000, claim vs no claim (2026/27)
inputs:
  uk_salary: 60000
  foreign_rent: 40000
  personal_allowance: 12570
  basic_band: 37700
steps:
  - taxable_no_claim: uk_salary + foreign_rent - personal_allowance
  - tax_no_claim: min(taxable_no_claim, basic_band) * 0.20 + max(taxable_no_claim - basic_band, 0) * 0.40
  - taxable_claim: uk_salary
  - tax_claim: min(taxable_claim, basic_band) * 0.20 + max(taxable_claim - basic_band, 0) * 0.40
  - saving: tax_no_claim - tax_claim
expected:
  taxable_no_claim: 87430
  tax_no_claim: 27432
  tax_claim: 16460
  saving: 10972

Example 2: TRF timing, 2026/27 against 2027/28 against no designation

Nida used the remittance basis up to 2024/25. She holds £30,000 of 2022/23 foreign income offshore and is UK resident in 2026/27. She is an additional rate taxpayer.

• Designate in the 2026/27 return: 12% of £30,000 = £3,600 (HMRC's own figure in RDRM73400). Election by 31 January 2029.
• Wait for 2027/28: 15% = £4,500. The delay costs £900.
• Bring it in with no designation: taxed at her usual rate, 45% = £13,500.
• Edge. If she pays the charge from the same offshore account, that payment is a remittance. Designating the full £30,000 covers it; paying from undesignated old FIG would be taxed at 45%.

name: TRF on 30,000 of pre-2025 foreign income, 12% vs 15% vs remitted at 45%
inputs:
  old_fig: 30000
steps:
  - trf_2026_27: old_fig * 0.12
  - trf_2027_28: old_fig * 0.15
  - cost_of_waiting: trf_2027_28 - trf_2026_27
  - undesignated_tax: old_fig * 0.45
  - saving_vs_undesignated: undesignated_tax - trf_2026_27
expected:
  trf_2026_27: 3600
  trf_2027_28: 4500
  cost_of_waiting: 900
  undesignated_tax: 13500
  saving_vs_undesignated: 9900

Example 3: OWR financial limit with a later bonus

HMRC's own case (EIM43600, Example 4). Sergei is a qualifying new resident for 2025/26 and makes an OWR election. He earns £500,000 for 2025/26 and 40% of his duties are outside the UK: £200,000 of qualifying foreign employment income. Relief is the lower of £300,000 and 30% of £500,000 (£150,000), so £150,000. In 2026/27 he receives a £100,000 bonus for 2025/26 duties. His 2025/26 qualifying employment income charged to tax is now £600,000; the limit is the lower of £300,000 and £180,000, less £150,000 already claimed. He claims £30,000 in his 2026/27 return.

name: OWR limit across two tax years for one qualifying year (EIM43600 Example 4)
inputs:
  earnings_y1: 500000
  bonus_y2: 100000
  overseas_share: 0.40
  cap: 300000
steps:
  - qfei_y1: earnings_y1 * overseas_share
  - relief_y1: min(qfei_y1, min(cap, earnings_y1 * 0.30))
  - limit_total: min(cap, (earnings_y1 + bonus_y2) * 0.30)
  - relief_y2: min(bonus_y2 * overseas_share, limit_total - relief_y1)
expected:
  qfei_y1: 200000
  relief_y1: 150000
  limit_total: 180000
  relief_y2: 30000

When to refuse or refer

• Non-UK trusts of any kind, including TRF designation of trust amounts.
• Any inheritance tax computation, lifetime transfers, the tail after leaving, elections under ss267ZC to 267ZE, and the young persons rule.
• Mixed funds: identifying what was remitted and choosing what to designate.
• Residence doubt: any SRT question, split years, and look-backs reaching 2012/13 or earlier.
• Treaty residence and double taxation relief where the OWR limit bites.
• Transfer of assets abroad and the settlements legislation.
• Domicile before 2025/26, where rebasing or old years turn on it; valuations at 5 April 2017.
• Business investment relief and exempt property history.
• Members of Parliament in the look-back period.
• Late claims or elections: only HMRC's general late claims policy can help.
• Do not confirm that a client qualifies until residence for every year in the look-back is established.

Ask the client first

1. Were you UK resident (under the SRT, counting split and treaty years) in any of the 10 tax years before you arrived? In which year did your current UK residence start? Were you ever a member of Parliament?
2. Did you ever claim the remittance basis, or have it apply automatically, up to 2024/25? Which years, and was it a s809B claim? Were you ever UK domiciled or deemed domiciled?
3. How much pre-6 April 2025 foreign income and gains is still offshore, where, and can you show which year and type each amount came from? Do you plan to bring any to the UK?
4. What foreign income and gains, foreign losses and UK gains do you expect in 2026/27? Do you work both in and outside the UK, and what share of workdays is overseas?
5. Do you still hold foreign assets you owned on 5 April 2017? Was any in the UK between 6 March 2024 and 5 April 2025?
6. How many of the last 20 tax years were you UK resident? Are you a settlor or beneficiary of a non-UK trust? Are you planning to leave?

Sources

Source	URL	Read on
ITTOIA 2005 s845A (foreign income claim)	https://www.legislation.gov.uk/ukpga/2005/5/section/845A	2026-10-26
ITTOIA 2005 s845B (qualifying new resident)	https://www.legislation.gov.uk/ukpga/2005/5/section/845B	2026-10-26
ITTOIA 2005 s845C (losses)	https://www.legislation.gov.uk/ukpga/2005/5/section/845C	2026-10-26
ITTOIA 2005 s845E (allowances lost)	https://www.legislation.gov.uk/ukpga/2005/5/section/845E	2026-10-26
ITTOIA 2005 s845F (pension relief)	https://www.legislation.gov.uk/ukpga/2005/5/section/845F	2026-10-26
Finance Act 2004 s190 (basic amount £3,600)	https://www.legislation.gov.uk/ukpga/2004/12/section/190	2026-10-26
Finance Act 2025, contents (s37 and Sch 9 end of remittance basis)	https://www.legislation.gov.uk/ukpga/2025/8/contents	2026-10-26
Finance Act 2025 Sch 10 (temporary repatriation facility)	https://www.legislation.gov.uk/ukpga/2025/8/schedule/10	2026-10-26
Finance Act 2025 Sch 11 (rebasing)	https://www.legislation.gov.uk/ukpga/2025/8/schedule/11	2026-10-26
IHTA 1984 s6A (long-term UK resident)	https://www.legislation.gov.uk/ukpga/1984/51/section/6A	2026-10-26
ITA 2007 s10 (basic rate limit)	https://www.legislation.gov.uk/ukpga/2007/3/section/10	2026-10-24
ITA 2007 s35 (personal allowance)	https://www.legislation.gov.uk/ukpga/2007/3/section/35	2026-10-24
GOV.UK, Income Tax rates and allowances	https://www.gov.uk/income-tax-rates	2026-10-24
GOV.UK, Check if you can claim the 4-year FIG regime	https://www.gov.uk/guidance/check-if-you-can-claim-the-4-year-foreign-income-and-gains-regime	2026-10-24
GOV.UK, IHT if you're a long-term UK resident	https://www.gov.uk/guidance/inheritance-tax-if-youre-a-long-term-uk-resident	2026-10-26
HMRC HS264, remittance of pre-2025 FIG and the TRF	https://www.gov.uk/government/publications/remittance-basis-hs264-self-assessment-helpsheet/hs264-remittance-of-pre-6-april-2025-foreign-income-and-gains-and-the-temporary-repatriation-facility-trf	2026-10-26
HMRC RDRM73400 (TRF charge)	https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm73400	2026-10-26
HMRC RFIG44000 (qualifying new residents)	https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig44000	2026-10-26
HMRC RFIG43000 (effect of a claim)	https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig43000	2026-10-26
HMRC EIM43600 (OWR financial limit)	https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim43600	2026-10-26
HMRC EIM43605 (OWR transitional rules)	https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim43605	2026-10-27
HMRC EIM43560 (OWR eligibility)	https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim43560	2026-10-27
HMRC RFIG42300 (FIG claim time limits)	https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig42300	2026-10-27
HMRC RDRM73320 (TRF designation election)	https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm73320	2026-10-27
GOV.UK, Self Assessment deadlines	https://www.gov.uk/self-assessment-tax-returns/deadlines	2026-10-24
GOV.UK, Self Assessment penalties	https://www.gov.uk/self-assessment-tax-returns/penalties	2026-10-24
HMRC interest rates for late and early payments	https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates	2026-10-24

Not yet confirmed: the 2026/27 SA109 box numbers for the TRF and FIG claims; the 2026/27 Self Assessment dates as printed by GOV.UK (pattern applied); the RFIG42100 quantification rule, carried from version 1.0 but not re-read; the remittance basis charge figures (RDRM32210) and deemed domicile Conditions A and B (ITA s835BA), kept as history only; the OWR claim time limit; the commencement of the age-10 test for 2025/26.