🌟 新移民稅務優惠 🇬🇧 4年外國收入增值免稅? What is 4-year FIG regime 什麼是FIG計劃 (外國收入與增值計劃) (30 Oct 2024 update)

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此文僅供參考，並非專業技術文章，所有資料未經專業審核或核實。內容僅作資訊分享用途，讀者在做出任何決定前，應考慮尋求專業意見。

FIG計劃（外國收入與增值計劃）允許符合資格的個人選擇免除他們的外國收入和增值的英國稅，無論這些收入或增值是否被帶入英國。這項政策專為新移民設立，旨在鼓勵其在英國的穩定過渡。

在滿足以下條件的情況下，新抵達的英國稅務居民可以在前四年享有FIG計劃的稅務優惠：

申請人必須在抵英前至少有十年不具英國稅務居民身份。
計劃僅限於抵英後的前四個稅年，之後將按照英國標準稅率對全球收入和增值進行課稅。

適用範圍

無論是否計劃長期留在英國，申請人只需在前四年內提出申請，即可享受此稅務優惠，與傳統的「非英國本地」身份標準不同，不再需要有離開英國的計劃。然而，欲享受此優惠者需在遞交自我評估稅單時提出申請，並及時遵守稅務申報要求。

FIG計劃的潛在稅務規劃策略

以下幾個建議可供您參考，以便更有效地運用該稅務優惠：

考慮抵達時間
如果您計劃搬遷至英國且可以調整抵達時間，或許可以推遲至2025年4月，以完全享受新規定帶來的優勢。在搬遷的稅務年度內，您可能會希望在4月6日之後儘早成為英國稅務居民，以便符合FIG計劃的資格。即便在2025/26稅年中途成為稅務居民，也可能計算在四年的優惠期間內。
2022/23年開始定居的策略
如果您自2022/23年起已經在英國居住，可能仍然可以在2025年後的FIG計劃中受益，直到滿足英國稅務居住四年的期限。在此期間，應謹慎處理過去申請匯入基礎（remittance basis）的外國收入與增值，以便與FIG計劃保持分開計算。
保留財富在英國境外
在成為英國稅務居民的前四年內，考慮將盡可能多的財富保留在英國境外，以減少在此期間的英國稅務負擔。這樣可確保更多財產在FIG計劃期間免受英國稅負。
長期不在英的英國公民
如果您是英國公民且在2025年4月前已在英國境外居住10年或更長時間，即便您出生並曾在英國長期居住，也可重新回到英國並享有FIG計劃的優惠。此計劃對於長期不在英的個人非常有吸引力。
稅務居民資格與選擇建議
建議在正式進入英國居住前，仔細考慮並尋求專業建議，確保您的稅務居住資格恰當生效以便受益於FIG計劃。此外，根據英國的法定居住測試（Statutory Residence Test），即使您每年在英國有短期逗留，也未必會被視為英國稅務居民，這樣一來FIG計劃的申請將無需進行。
政策變動的風險
最後需要注意的是，英國在2025年4月之前可能會舉行大選並更換政府，這可能會導致FIG計劃的實施時間或內容變動。目前還在等待相關立法的草案公佈，以確認具體條款。

Information from GOV.UK:

https://assets.publishing.service.gov.uk/media/672105124da1c0d41942a8a8/Reforming_the_taxation_of_non-UK_individuals.pdf

The new regime for foreign income and capital gains

4-year FIG regime

From 6 April 2025, all UK residents will be taxed on the arising basis of assessment. A new regime for FIG will be available to individuals for their first four years of UK tax residenceafter a period of 10 years non-residence. Individuals who make a claim to use the new 4- year FIG regime will not pay tax on FIG arising in those four years.

自2025年4月6日起，所有英國居民將按應計基礎進行課稅。對於在過去十年內非英國稅務居民的個人，他們在成為英國稅務居民的頭四年內，將有資格使用新的外國收入與增值（FIG）計劃。申請並使用這項新4年FIG計劃的個人，在這四年內產生的FIG將免稅。

Overview

A claim for the 4-year FIG regime will be treated as a claim to relief for tax purposes and will need to be made in a Self-Assessment tax return. A claim will need to be made before 31 January in the second tax year after the relevant year to which the claim relates. For example, a claim for the 4-year FIG regime for the 2025 to 2026 tax year will need to be made on or before 31 January 2028.

申請4年FIG計劃將被視為稅務減免申請，必須在自我評估納稅申報中提出。申請必須在相關年度結束後的第二個稅年的1月31日之前提交。例如，針對2025至2026稅年的4年FIG計劃申請，必須在2028年1月31日或之前提交。

To claim the 4-year FIG regime, individuals will need to quantify the amount of income and gains for which relief is being claimed under the regime. If amounts of FIG are not quantified and included in the return, then individuals will remain chargeable and subject to tax at their usual rates.

要申請4年FIG計劃，個人需要量化其申請減免的收入和增值金額。如果這些FIG金額未被量化並包括在申報中，則個人仍將被課稅，並按其通常的稅率繳納稅款。

Individuals will not need to make a claim for every year of the 4-year period. For example, an individual who makes a claim in year 1 but chooses not to make a claim for year 2, can still make a claim for years 3 and 4. Where an individual does not make a claim for a tax year, they will not be able to roll that year over to a later year. The 4-year FIG regime is only available for a maximum period of 4 consecutive tax years, in the first 4 years of UK tax residence.

個人無需在4年期間的每一年都提出申請。例如，在第1年提出申請但選擇不在第2年申請的個人，仍然可以在第3年和第4年申請。若某一年未提出申請，則該年無法延後至之後的年度。4年FIG計劃僅在成為英國稅務居民的頭4個連續稅年內有效，且最多僅限於4個稅年。

Eligibility

The 4-year FIG regime will only be available for individuals that are both UK resident and are within their first four years of UK tax residence, following a period of at least ten consecutive years of non-UK residence. This includes UK nationals and UK domiciled individuals who may not have previously had access to, or used, the remittance basis.

4年FIG計劃僅適用於在至少連續十年非英國稅務居民後，成為英國稅務居民並處於頭四年稅務居住期內的個人。這包括英國國民和可能未曾使用或享有過匯款基礎的英國本土居民。

An individual’s ability to qualify for the 4-year FIG regime will be determined by whether they are UK resident under the Statutory Residence Test (SRT). An individual cannot qualify if they have been UK resident under the SRT in any of the 10 years prior to arrival (for tax years 2013 to 2014 onwards). Treaty residence elsewhere under a Double Taxation Agreement (DTA) tie-breaker will not be relevant for the purpose of determining eligibility. The DTA would not enable an individual to be treated as non-UK resident for the purposes of qualifying for the 4-year FIG regime.

個人是否符合4年FIG計劃的資格，將由其是否根據法定居住測試（SRT）為英國居民來決定。如果個人在抵達英國之前的任何10個稅年內（自2013至2014稅年起）根據SRT為英國居民，則無法符合資格。雙重徵稅協定（DTA）下的稅務居住地之優先權對於確定資格不適用。DTA不會使個人被視為非英國居民，從而符合4年FIG計劃的資格。

For example, if an individual was non-UK resident under the SRT in 2015 to 2016 and remained non-UK resident under the SRT for ten tax years before arriving in the UK, they will be eligible to use the 4-year FIG regime from 2025 to 2026 onwards, regardless of their nationality or domicile status.

例如，如果某人在2015至2016稅年根據SRT為非英國居民，並在抵達英國前的十個稅年內持續為非英國居民，則從2025至2026稅年起，他們將有資格使用4年FIG計劃，無論其國籍或本土身份。

If a tax year within the 4-year period is a split year under the SRT, this will still count as a full year of UK residence for the purposes of the 4-year FIG regime.

如果4年期間內的某個稅年根據SRT為分割年度，該年度在4年FIG計劃中仍將被視為完整的英國居住年度。

If an individual had a period of ten consecutive years of non-UK residence prior to their arrival in the UK and is still within their first four years of UK tax residence under the SRT on 6 April 2025, they can access the 4-year FIG regime until they have exceeded the four-year period. For example, if an individual was UK resident in the 2022 to 2023 tax year after a period of non-UK residence in the ten tax years between 2012 to 2013 and 2021 to 2022, then they could still claim the 4 year-FIG regime in the 2025 to 2026 tax year for one final year. This is because 2025 to 2026 would be within four tax years after a period of ten years consecutive non-residence. For the 2012 to 2013 tax year, the pre-SRT rules will apply. See HMRC6 for further details.

如果個人在抵達英國之前有連續十年非英國居住的期間，且在2025年4月6日仍處於SRT下的首四個英國稅務居住年度內，則可以使用4年FIG計劃直至超過這四年期限。例如，如果個人在2012至2013和2021至2022之間的十個稅年為非英國居民，並於2022至2023稅年成為英國居民，那麼他們仍可在2025至2026稅年申請4年FIG計劃作為最後一年。這是因為2025至2026稅年仍在連續十年非居住期間後的四個稅年內。關於2012至2013稅年，將適用SRT之前的規則，詳情請參見HMRC6。

If an individual leaves the UK temporarily during the four-year period, they can claim the 4- year FIG regime for any of the qualifying tax years remaining on their return to the UK. For example, if someone is not UK tax resident in years 2 and 3 but becomes UK tax resident again for year 4, they can claim the 4-year FIG regime for year 4. They would not be able to claim the 4-year FIG in year 5 as it would not be with a period of 4 years following a period of 10 years non-resident.

如果個人在四年期間內暫時離開英國，他們在返回英國後仍可對剩餘的合資格稅年申請4年FIG計劃。例如，如果某人在第2年和第3年不是英國稅務居民，但在第4年重新成為英國稅務居民，他們可以在第4年申請4年FIG計劃。他們無法在第5年申請4年FIG計劃，因為該年度已超出連續十年非居住期間後的四年範圍。

Remittance basis users who leave the UK and return after a period of ten tax years can only claim the 4-year FIG regime for any new FIG that arises within their 4-year FIG regime period. They cannot claim for any FIG they remit during the 4-year FIG regime period that relates to a year in which they were taxed on the remittance basis. They may, however, be able to use the TRF if their year of return is during the period the TRF is available.

使用匯款基礎的個人如果在離開英國後的十個稅年後返回英國，只能針對在4年FIG計劃期間內產生的新FIG申請該計劃。他們無法針對在4年FIG計劃期間匯入且與他們曾按匯款基礎納稅的年度相關的FIG提出申請。然而，如果他們的返回年份處於TRF（臨時匯回設施）可用的期間內，他們可能可以利用TRF。

Foreign income and gains that the 4-year FIG regime applies to

The types of foreign income that will be relieved from tax as part of the 4-year FIG regime are similar to those currently taxed on the remittance basis, and will be:

Accrued income profits
Adjusted income
Annual payments not otherwise charged
Certain telecommunication rights: non-trading income
Certain types of pension income
Dividends
Estate income
Films and sounds recordings: non-trading business
Foreign deemed income under the Transfer of Assets Abroad provisions
Foreign income arising under a settlement charged under the SettlementsLegislation
Income-based carried interest (IBCI) that arises by virtue of pre-arrival services
Income not otherwise charged
Interest
Offshore income gains
Partnership income
Profits from deeply discounted securities
Property business profits
Purchased life annuity payments
Royalties and other income from intellectual property

Trade profits
The foreign proportion of certain income received from a Qualifying Asset HoldingCompany by an individual performing investment management services

作為4年FIG計劃一部分免稅的外國收入類型類似於目前按匯款基礎課稅的收入，將包括：

應計收入利潤
調整後收入
未另行課稅的年度付款
特定電信權利：非交易收入
某些類型的養老金收入
股息
遺產收入
影片和音像製品：非交易業務
根據《海外資產轉讓條例》產生的外國視同收入
根據《信託法》課稅的結算中產生的外國收入
因抵達前服務而產生的基於收入的收益（IBCI）
未另行課稅的收入
利息
離岸收入收益
合夥收入
深度折扣證券的利潤
房地產業務利潤
購買人壽年金支付
特許權使用費及其他知識產權收入
貿易利潤
個人在執行投資管理服務時從合資格資產控股公司收到的某些收入的外國部分。

The foreign income that will not be relievable under the 4-year FIG regime will be:

Foreign employment income paid through third parties
Income from pensions paid under the Overseas Pensions Act 1973
Income paid in connection with foreign securities received in exchange for UK
securities
Payments from UK-tax relieved funds within relevant non-UK pension schemes
Profits from sale of foreign dividend coupons
Profits of certain disposals concerned with land in the UK treated as trading profits
Unremittable income: charged on withdrawal of relief after source ceases, section
844 Income Tax (Trading and Other Income) Act 2005.
Offshore life insurance policies and investment bonds subject to chargeable event
gains whether the policy is a personal portfolio bond or not.

在4年FIG計劃下無法享受減免的外國收入將包括：

透過第三方支付的外國就業收入
根據《1973年海外養老金法案》支付的養老金收入
與外國證券換取英國證券相關的支付
在相關的非英國養老金計劃內的已減免英國稅的資金支付
外國股息憑證出售的利潤
與被視為貿易利潤的英國土地處置相關的利潤
不可匯回收入：在來源終止後撤回減免時課稅，《2005年所得稅（貿易及其他收入）法》第844條
涉及應稅事件收益的離岸人壽保險政策和投資債券，無論該政策是否為個人投資組合債券。

End of the information from GOV.UK

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Source:

https://assets.publishing.service.gov.uk/media/672105124da1c0d41942a8a8/Reforming_the_taxation_of_non-UK_individuals.pdf

https://www.forvismazars.com/uk/en/insights/personal-wealth-and-tax-planning-insights/what-is-the-four-year-fig-regime

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