Residence and FIG regime etc.
For years prior to 2025/26 this section was titled Residence, Remittance Basis etc.
Use the Residence and FIG regime etc. section to enter details relating to your clients resident status, which is used for tax purposes.
Description
This section consists of the following tabs:
- Residence status
- Time spent in UK (only appears if not resident)
- Personal allowances
- Residence in other countries
- FIG regime
- Remittance basis
- OWR & TRF
Residence status
Time spent in UK (appears when "Not resident in the UK for [year]" selected)
Note that this tab has two views: a detailed grid or a summary.
The views can be toggled by using the "No details" and "Enter details" buttons.
The column in the grid on the Time spent in UK tab of the Residence, Remittance Basis etc. data entry window, is populated automatically where the Date of departure from the UK immediately follows the Date of arrival in the UK. This can be overridden by the user if the taxpayer was not in transit on the visit.
If you are using the Summary section in the Time spent in UK instead, box 11.1 can be manually entered.
Personal allowances
This tab is used where a non-resident is claiming personal allowances.
Residence in other countries
Here you can enter details of residence of other countries for tax purposes.
This is also where you can access and complete the helpsheets HS302 and HS304.
FIG regime
This tab is for claiming relief on foreign income and gains under the FIG regime.
The date of arrival in the UK is required, and you can select check boxes to claim relief.
Remittance basis
This is for any transitional relief for 2025/26 only.
OWR & TRF
Overseas workday relief and temporary repatriation facility.