CASE STUDY
Helping an International Client Navigate the UK’s New Foreign Income & Gains Rules
Strategic planning before the Remittance Basis changed in April 2025.
KEY RESULT
A clear strategy to maximise available tax relief under the UK’s new rules.
Approximately £500,000 overseas investment gains reviewed
International tax planning
Capital Gains Tax strategy
FIG and transitional-relief analysis
Disposal-timing optimisation
Clear implementation roadmap
Client
UK resident
Asset
Overseas investments
Unrealised gains
Approximately £500,000
Key change
April 2025
Objective
Most tax-efficient disposal outcome
Outcome
Optimal timing identified
The Challenge
Major changes to the Remittance Basis were approaching.
The client held approximately £500,000 of unrealised overseas gains and needed to know when to sell for the most efficient tax outcome.
Our Approach
We compared outcomes under the old and new tax regimes. We reviewed:
- UK residency and Remittance Basis
- New Foreign Income and Gains regime
- Capital Gains Tax implications
- Transitional reliefs and TRF
- Alternative disposal dates
- Available planning opportunities
What We Delivered
- Old versus new rules compared
- Four-year FIG eligibility assessed
- Transitional reliefs identified
- Remittance options reviewed
- Clear disposal timeline provided
Value We Added
- International tax planning
- Capital Gains Tax strategy
- Remittance Basis review
- FIG regime analysis
- Transitional-relief planning
- Practical implementation timeline
Compliance / Recommended Direction Note
The client received a practical strategy before the legislation changed. Final treatment depends on eligibility, facts and the legislation in force at the time of implementation.
Get proactive advice before major tax changes affect your international investments.