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Tax reliefUKReviewed October 2026
The UK regime, in force from 6 April 2025, that lets a person in their first four years of UK tax residence claim relief on foreign income and gains after a long period abroad. It replaced the remittance basis with a shorter, residence-based relief.
Eligibility turns on ten consecutive years of non-UK residence before arrival, and the relief runs for only four years, after which worldwide income and gains are taxed in the ordinary way.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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