Field notes
UK
3 field notes on UK.
23 Sept 2026
UK Temporary Repatriation Facility 2026: 12 percent until April 2027
Former remittance basis users can designate pre-April 2025 foreign income and gains at 12 percent in their 2026-27 return. From 2027-28 the rate is 15 percent, and the window closes in April 2028.
2 Sept 2026
The 183-day rule is four different rules: UK, Spain, UAE and US compared
Everyone quotes 183 days. Almost nobody checks which year the count runs over, whether a partial day counts, or whether you can be resident with far fewer days. Four countries, four different tests.
2 Sept 2026
The UK foreign income and gains regime in 2026: what new arrivals actually get
The remittance basis is gone. For your first four UK tax years you can bring foreign income and gains into the UK without UK tax, but only if you have been non-resident for the ten years before you arrive. The window is four tax years, not four years.