UK non-dom / режим FIG: ответы с источниками

Заявление за 2025/26 подаётся до 31 января 2028 года (s 845A(5) ITTOIA 2005).

«4. Time limits to make a claim You have until the anniversary of 31 January following the end of the tax year to which the claim relates (so 12 months from the normal filing date) to make a claim. The normal filing date for the 2025 to 2026 tax return is 31 January 2027, so the time limit for making a claim for relief for the 2025 to 2026 tax year is 31 January 2028. The same time limit applies for both a foreign income claim and a foreign gain claim. You can amend your claim and the time limit for doing so is the same as making a claim, unless a notice to file was issued after 31 October 2026. See RFIG42300 Claims for relief - time limits in the Residence and FIG Regime Manual for further guidance on this.»

Источник: gov.uk/government/publications/foreign-income-and-gains-fig-regime-self-assessment-helpsheet-hs266/hs266-foreign-income-and-gains-fig-regime-2026 · копия источника от 2026-10-02

«845A Claim for relief for qualifying new residents (1) An individual may make a claim for relief for a tax year under this section (a “foreign income claim”) if the individual is a qualifying new resident for that year (see section 845B). (2) Where an individual makes a foreign income claim for a tax year, the individual is entitled to relief for the tax year that is equal to so much of the total income of the individual for that year as— (a) reflects qualifying foreign income (see section 845H), and (b) is identified as such in the claim. (3) The relief is given by deducting the amount of the relief in calculating the individual's net income for the tax year (see Step 2 of the calculation in section 23 of ITA 2007). (4) A foreign income claim must be made in a return. (5) A foreign income claim in relation to a tax year must be made before the end of the period of 12 months beginning with 31 January after the end of that tax year. …»

Источник: legislation.gov.uk/ukpga/2025/8/pdfs/ukpga_20250008_en.pdf?view=extent · копия источника от 2026-10-02