Guidance

Foreign income and gains (FIG) regime (Self Assessment helpsheet HS266)

Find out who can claim under the foreign income and gains (FIG) regime, what income and gains qualify, how to claim in Self Assessment, and the effect on your allowances.

• From: HM Revenue & Customs
• Published: 6 April 2026

Documents

HS266 Foreign income and gains (FIG) regime (2026)

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Details

This helpsheet is for individuals who wish to claim relief under the foreign income and gains (FIG) regime. It gives information to help you complete the relevant supplementary pages of your Self Assessment tax return and must be read together with the relevant notes accompanying each of these pages.

Published 6 April 2026