3rd December 2025

Navigating the UK’s new FIG regime: what global employers and assignees need to know

The global mobility landscape continues to evolve with changes that impact considerations for global assignments. In the first part of this series, we provided an overview of 2025 changes to the UK’s immigration reforms. In this article, Vistra’s Luigi Nicoletta, Director of Global Mobility and Saul Howerton, Vice President and Global Head of People Advisory, examine the Foreign Income and Gains (FIG) regime, which replaced the remittance basis from April 2025. We break down eligibility, transitional provisions, and planning implications for globally mobile employees, returning UK residents, and international employers managing assignees.