{"id":2026,"date":"2025-07-03T12:40:44","date_gmt":"2025-07-03T09:40:44","guid":{"rendered":"https:\/\/faroscapital.co.uk\/?p=2026"},"modified":"2025-08-11T14:20:44","modified_gmt":"2025-08-11T11:20:44","slug":"0-podatku-protiahom-4-rokiv-4fig","status":"publish","type":"post","link":"https:\/\/faroscapital.co.uk\/uk\/0-podatku-protiahom-4-rokiv-4fig\/","title":{"rendered":"0% \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c 4 \u0440\u043e\u043a\u0456\u0432, 4FIG."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0417 <a><\/a>6 \u043a\u0432\u0456\u0442\u043d\u044f 2025 \u0440\u043e\u043a\u0443 UK \u0437\u0430\u043f\u0440\u043e\u0432\u0430\u0434\u0438\u043b\u0430 Foreign Income and Gains regime (FIG) \u2013 \u043d\u043e\u0432\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u0440\u0435\u0436\u0438\u043c \u0434\u043b\u044f \u043d\u043e\u0432\u043e\u043f\u0440\u0438\u0431\u0443\u043b\u0438\u0445 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0456\u0432.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0426\u0435 \u0447\u0430\u0441\u0442\u0438\u043d\u0430 \u0440\u0435\u0444\u043e\u0440\u043c\u0438 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f non-doms, \u044f\u043a\u0430 \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0454 \u0441\u043a\u0430\u0441\u0443\u0432\u0430\u043d\u043d\u044f remittance basis \u0442\u0430 \u043f\u0435\u0440\u0435\u0445\u0456\u0434 \u0434\u043e \u0431\u0456\u043b\u044c\u0448 \u043f\u0440\u043e\u0437\u043e\u0440\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u043d\u043d\u044f. FIG \u043d\u0430\u0434\u0430\u0454 \u0441\u0443\u0442\u0442\u0454\u0432\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0443 \u043f\u0456\u043b\u044c\u0433\u0443 \u0434\u043b\u044f \u0442\u0438\u0445, \u0445\u0442\u043e \u043f\u043b\u0430\u043d\u0443\u0454 \u043f\u0435\u0440\u0435\u0457\u0437\u0434 \u043f\u0440\u043e\u0442\u0435 \u043d\u0435\u0433\u0430\u0442\u0438\u0432\u043d\u043e \u0432\u043f\u043b\u0438\u0432\u0430\u0454 \u043d\u0430 \u043e\u0441\u0456\u0431 \u043a\u043e\u0442\u0440\u0456 \u0432\u0436\u0435 \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u044e\u0442\u044c \u0432 UK \u043f\u0440\u0438\u043d\u0430\u0439\u043c\u043d\u0456 4 \u0440\u043e\u043a\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/faroscapital.co.uk\/wp-content\/uploads\/2025\/07\/1f539.png\"> \u0429\u043e \u0442\u0430\u043a\u0435 FIG?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FIG \u2013 \u0446\u0435 \u0440\u0435\u0436\u0438\u043c, \u044f\u043a\u0438\u0439 \u0434\u043e\u0437\u0432\u043e\u043b\u044f\u0454 \u043d\u0435 \u0441\u043f\u043b\u0430\u0447\u0443\u0432\u0430\u0442\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0438 \u0443 UK \u0437 \u0456\u043d\u043e\u0437\u0435\u043c\u043d\u0438\u0445 \u043f\u0430\u0441\u0438\u0432\u043d\u0438\u0445 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u043f\u0435\u0440\u0448\u0438\u0445 \u0447\u043e\u0442\u0438\u0440\u044c\u043e\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0440\u043e\u043a\u0456\u0432 UK-\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0446\u0456\u0457.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0414\u043e \u043f\u0430\u0441\u0438\u0432\u043d\u0438\u0445 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u043d\u0430\u043b\u0435\u0436\u0430\u0442\u044c:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u0434\u0438\u0432\u0456\u0434\u0435\u043d\u0434\u0438;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u0432\u0456\u0434\u0441\u043e\u0442\u043a\u0438;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u0434\u043e\u0445\u043e\u0434\u0438 \u0432\u0456\u0434 \u043e\u0440\u0435\u043d\u0434\u0438 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456 \u0440\u043e\u0437\u0442\u0430\u0448\u043e\u0432\u0430\u043d\u043e\u0457 \u0437\u0430 \u043c\u0435\u0436\u0430\u043c\u0438;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u043f\u0440\u043e\u0434\u0430\u0436 \u043d\u0435\u0440\u0443\u0445\u043e\u043c\u043e\u0441\u0442\u0456 \u043a\u043e\u0442\u0440\u0430 \u0437\u043d\u0430\u0445\u043e\u0434\u0438\u0442\u044c\u0441\u044f \u0437\u0430 \u043c\u0435\u0436\u0430\u043c\u0438<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u043f\u0440\u043e\u0434\u0430\u0436 \u0430\u043a\u0446\u0456\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439 \u043a\u043e\u0442\u0440\u0456 \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u043e\u0432\u0430\u043d\u0456 \u0437\u0430 \u043c\u0435\u0436\u0430\u043c\u0438UK<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u043f\u0440\u0438\u0440\u043e\u0441\u0442\u0438 \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443 \u0449\u043e\u0434\u043e \u0456\u043d\u0448\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u043a\u043e\u0442\u0440\u0456 \u0437\u043d\u0430\u0445\u043e\u0434\u044f\u0442\u044c\u0441\u044f \u0437\u0430 \u043c\u0435\u0436\u0430\u043c\u0438 UK<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u0434\u043e\u0445\u043e\u0434\u0438 \u0432\u0456\u0434 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u0438\u0445 \u0444\u043e\u043d\u0434\u0456\u0432.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u0440\u0438 \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u0456 FIG \u043a\u043e\u0448\u0442\u0438 \u043d\u0435 \u043f\u043e\u0432\u0438\u043d\u043d\u0456 \u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u043a\u043e\u0432\u043e \u0431\u0443\u0442\u0438 \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u043c\u0438 \u043d\u0430 \u0431\u0440\u0438\u0442\u0430\u043d\u0441\u044c\u043a\u0456 \u0447\u0438 \u0456\u043d\u0448\u0456 \u0431\u0430\u043d\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u0456 \u0440\u0430\u0445\u0443\u043d\u043a\u0438, \u0442\u043e\u0431\u0442\u043e \u043d\u0435 \u043c\u0430\u0454 \u0432\u0438\u043c\u043e\u0433\u0438 \u0449\u043e\u0434\u043e remittance \u0446\u0438\u0445 \u0434\u043e\u0445\u043e\u0434\u0456\u0432. \u0414\u043e\u0445\u0456\u0434 \u0447\u0438 \u043f\u0440\u0438\u0440\u0456\u0441\u0442 \u043f\u043e\u0432\u0438\u043d\u0435\u043d \u0431\u0443\u0442\u0438 \u0437\u0433\u0435\u043d\u0435\u0440\u043e\u0432\u0430\u043d\u0438\u043c\/\u0437\u0430\u0444\u0456\u043a\u0441\u043e\u0432\u0430\u043d\u0438\u043c \u0432 \u043c\u0435\u0436\u0430\u0445 \u0446\u044c\u043e\u0433\u043e \u043f\u0435\u0440\u0456\u043e\u0434\u0443 \u0442\u0430 \u0437\u0430\u0434\u0435\u043a\u043b\u0430\u0440\u043e\u0432\u0430\u043d\u0438\u0439.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/faroscapital.co.uk\/wp-content\/uploads\/2025\/07\/1f539.png\"> \u0425\u0442\u043e \u043c\u0430\u0454 \u043f\u0440\u0430\u0432\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0432\u0430\u0442\u0438 FIG?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 \u0412\u0438 \u0432\u043f\u0435\u0440\u0448\u0435 \u0441\u0442\u0430\u043b\u0438 UK-\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u043c \u043d\u0435 \u0440\u0430\u043d\u0456\u0448\u0435 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0440\u043e\u043a\u0443 2022\/23 (\u043a\u0432\u0456\u0442\u0435\u0442\u044c 2022 \u2013 \u043a\u0432\u0456\u0442\u0435\u043d\u044c 2023).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 \u0412\u0438 \u043d\u0435 \u0431\u0443\u043b\u0438 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u043c UK \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c 10 \u043f\u043e\u043f\u0435\u0440\u0435\u0434\u043d\u0456\u0445 \u0440\u043e\u043a\u0456\u0432.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0432\u043e \u0432\u0438\u0437\u043d\u0430\u0447\u0430\u0454\u0442\u044c\u0441\u044f Statutory Residence Test, \u0449\u043e \u043f\u043e \u0441\u0443\u0442\u0456 \u0454 \u0441\u0435\u0440\u0456\u0454\u044e \u0442\u0435\u0441\u0442\u0456\u0432 \u043a\u043e\u0442\u0440\u0456 \u0437\u0430\u043b\u0435\u0436\u043d\u043e \u0432\u0456\u0434 \u043a\u0456\u043b\u044c\u043a\u043e\u0441\u0442\u0456 \u0434\u043d\u0456\u0432 \u0444\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u043f\u0435\u0440\u0435\u0431\u0443\u0432\u0430\u043d\u043d\u044f \u043d\u0430 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0457 UK \u0442\u0430 \u0456\u043d\u0448\u0438\u0445 \u0437\u0432\u044f\u0437\u043a\u0456\u0432 \u0432\u0438\u0437\u043d\u0430\u0447\u0430\u044e\u0442\u044c \u043e\u0441\u043e\u0431\u0430 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u0447\u0438 \u043d\u0435 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u0449\u043e\u0434\u043e \u043a\u043e\u0436\u043d\u043e\u0433\u043e \u043e\u043a\u0440\u0435\u043c\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0440\u043e\u043a\u0443.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FIG \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0432\u0430\u0442\u0438\u043c\u0435\u0442\u044c\u0441\u044f \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u043f\u0435\u0440\u0448\u0438\u0445 4 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u0438\u0445 \u0440\u043e\u043a\u0456\u0432 \u0437 \u043c\u043e\u043c\u0435\u043d\u0442\u0443 \u043d\u0430\u0431\u0443\u0442\u0442\u044f \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430. \u0427\u043e\u0442\u0438\u0440\u0438 \u0440\u043e\u043a\u0438 \u0439\u0434\u0443\u0442\u044c \u043f\u0456\u0434\u0440\u044f\u0434, \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u043e \u0432\u0456\u0434 \u0442\u043e\u0433\u043e, \u0447\u0438 \u0432\u0438 \u0437\u0430\u043b\u0438\u0448\u0430\u0454\u0442\u0435 UK \u0443 \u0446\u0435\u0439 \u043f\u0435\u0440\u0456\u043e\u0434 \u0447\u0438 \u043d\u0456. \u041d\u0430\u043f\u0440\u0438\u043a\u043b\u0430\u0434, \u0442\u0438\u043c\u0447\u0430\u0441\u043e\u0432\u0438\u0439 \u0432\u0438\u0457\u0437\u0434 \u0434\u043e \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u043d\u0435 \u00ab\u0437\u0443\u043f\u0438\u043d\u044f\u0454 \u043b\u0456\u0447\u0438\u043b\u044c\u043d\u0438\u043a\u00bb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd0d\" src=\"https:\/\/faroscapital.co.uk\/wp-content\/uploads\/2025\/07\/1f50d.png\"> \u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0443\u043c\u043e\u0432\u0438 \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u043d\u043d\u044f FIG:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"1\ufe0f\u20e3\" src=\"https:\/\/faroscapital.co.uk\/wp-content\/uploads\/2025\/07\/31_20e3.png\"> \u041f\u043e\u0432\u043d\u0435 \u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0442\u044f \u0434\u0436\u0435\u0440\u0435\u043b \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u043f\u0435\u0440\u0435\u0434 HMRC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041d\u0430\u0432\u0456\u0442\u044c \u044f\u043a\u0449\u043e \u043f\u043e\u0434\u0430\u0442\u043e\u043a \u0434\u043e\u0440\u0456\u0432\u043d\u044e\u0454 \u043d\u0443\u043b\u044e, \u0432\u0438 \u043c\u0430\u0454\u0442\u0435 \u043f\u043e\u0434\u0430\u0442\u0438 \u0434\u0435\u0442\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u0443 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u043d\u0430\u0437\u0432\u0430 \u0430\u043a\u0442\u0438\u0432\u0443 \u0430\u0431\u043e \u0434\u0436\u0435\u0440\u0435\u043b\u0430 \u0434\u043e\u0445\u043e\u0434\u0443;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u0430 \u0441\u0443\u043c\u0430;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u043a\u0440\u0430\u0457\u043d\u0430;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430 \u0432\u043e\u043b\u043e\u0434\u0456\u043d\u043d\u044f (\u0437\u0430 \u043f\u043e\u0442\u0440\u0435\u0431\u0438).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"2\ufe0f\u20e3\" src=\"https:\/\/faroscapital.co.uk\/wp-content\/uploads\/2025\/07\/32_20e3.png\"> \u041d\u0435 \u043f\u043e\u0448\u0438\u0440\u044e\u0454\u0442\u044c\u0441\u044f \u043d\u0430 \u0430\u043a\u0442\u0438\u0432\u043d\u0456 \u0434\u043e\u0445\u043e\u0434\u0438, \u0442\u0430\u043a\u0456 \u044f\u043a:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u0434\u043e\u0445\u043e\u0434\u0438 \u0432\u0456\u0434 \u0441\u0430\u043c\u043e\u0437\u0430\u0439\u043d\u044f\u0442\u043e\u0441\u0442\u0456 \u0430\u0431\u043e \u0444\u0440\u0456\u043b\u0430\u043d\u0441\u0443;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u0433\u043e\u043d\u043e\u0440\u0430\u0440\u0438;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a \u0432\u0456\u0434 \u0431\u0456\u0437\u043d\u0435\u0441\u0443.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0426\u0456 \u0434\u043e\u0445\u043e\u0434\u0438 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0443\u044e\u0442\u044c\u0441\u044f \u044f\u043a \u0437\u0432\u0438\u0447\u0430\u0439\u043d\u0456 UK-\u0434\u043e\u0445\u043e\u0434\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"3\ufe0f\u20e3\" src=\"https:\/\/faroscapital.co.uk\/wp-content\/uploads\/2025\/07\/33_20e3.png\"> \u041a\u0440\u0438\u043f\u0442\u043e\u0432\u0430\u043b\u044e\u0442\u0430.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u043e\u0437\u0438\u0446\u0456\u044f HMRC: \u043a\u0440\u0438\u043f\u0442\u043e\u0430\u043a\u0442\u0438\u0432\u0438 \u0432\u0432\u0430\u0436\u0430\u044e\u0442\u044c\u0441\u044f \u00ab\u0440\u043e\u0437\u0442\u0430\u0448\u043e\u0432\u0430\u043d\u0438\u043c\u0438 \u0442\u0430\u043c, \u0434\u0435 \u0457\u0445 \u0432\u043b\u0430\u0441\u043d\u0438\u043a\u00bb. \u0422\u043e\u0431\u0442\u043e, \u044f\u043a\u0449\u043e \u0432\u0438 \u0454 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u043c UK, \u0434\u043e\u0445\u043e\u0434\u0438 \u0432\u0456\u0434 \u043a\u0440\u0438\u043f\u0442\u043e\u0432\u0430\u043b\u044e\u0442\u0438 \u043f\u0456\u0434\u043b\u044f\u0433\u0430\u044e\u0442\u044c \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044e \u0443 UK, \u043d\u0430\u0432\u0456\u0442\u044c \u044f\u043a\u0449\u043e \u0431\u0456\u0440\u0436\u0430 \u0430\u0431\u043e \u0433\u0430\u043c\u0430\u043d\u0435\u0446\u044c \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u043e\u0432\u0430\u043d\u0456 \u0437\u0430 \u043a\u043e\u0440\u0434\u043e\u043d\u043e\u043c.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"4\ufe0f\u20e3\" src=\"https:\/\/faroscapital.co.uk\/wp-content\/uploads\/2025\/07\/34_20e3.png\"> \u0423 \u0440\u0456\u043a \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u043d\u043d\u044f FIG \u0432\u0438 \u0432\u0442\u0440\u0430\u0447\u0430\u0454\u0442\u0435:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Personal Allowance (\u00a312,570);<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; Annual CGT exemption (\u00a33,000 \u0437 2025\/26).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0412\u0442\u0430\u0440\u0430\u0442\u0430 PA \u0432\u0435\u0434\u0435 \u0434\u043e \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u0434\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u0432 \u0440\u043e\u0437\u043c\u0456\u0440\u0456 \u043f\u0440\u0438\u0431\u043b\u0438\u0437\u043d\u043e \u00a33200, \u0442\u043e\u043c\u0443 \u0441\u043b\u0456\u0434 \u0437\u0432\u0430\u0436\u0438\u0442\u0438 \u0447\u0438 \u0432\u0438\u0433\u0456\u0434\u043d\u0456\u0448\u0435 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u0442\u0438 FIG \u0447\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u0438\u0439 \u0440\u0435\u0436\u0438\u043c.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"5\ufe0f\u20e3\" src=\"https:\/\/faroscapital.co.uk\/wp-content\/uploads\/2025\/07\/35_20e3.png\"> \u041d\u0435 \u043c\u043e\u0436\u043d\u0430 \u0437\u0430\u044f\u0432\u043b\u044f\u0442\u0438 \u0456\u043d\u043e\u0437\u0435\u043c\u043d\u0456 \u0437\u0431\u0438\u0442\u043a\u0438 (losses) \u0434\u043b\u044f \u0437\u043c\u0435\u043d\u0448\u0435\u043d\u043d\u044f \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0443\u0432\u0430\u043d\u0438\u0445 \u0434\u043e\u0445\u043e\u0434\u0456\u0432.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udccc\" src=\"https:\/\/faroscapital.co.uk\/wp-content\/uploads\/2025\/07\/1f4cc.png\"> \u0420\u0435\u0430\u043b\u044c\u043d\u0456 \u043f\u0440\u0438\u043a\u043b\u0430\u0434\u0438 \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f FIG:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/faroscapital.co.uk\/wp-content\/uploads\/2025\/07\/1f539.png\"> \u0414\u0438\u0432\u0456\u0434\u0435\u043d\u0434\u0438 \u0437 \u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u0457 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 \u041d\u0430\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0456 \u0443 2025 \u0440\u043e\u0446\u0456, \u0430\u043b\u0435 \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0442\u0438\u043c\u0435\u0442\u044c\u0441\u044f \u0443 2026 \u2013 \u043f\u0456\u0434\u043f\u0430\u0434\u0430\u044e\u0442\u044c \u043f\u0456\u0434 \u0437\u0432\u0456\u043b\u044c\u043d\u0435\u043d\u043d\u044f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 \u0412\u0430\u0436\u043b\u0438\u0432\u043e: tax point \u0432\u0438\u0437\u043d\u0430\u0447\u0430\u0454\u0442\u044c\u0441\u044f \u0434\u0430\u0442\u043e\u044e \u043d\u0430\u0431\u0443\u0442\u0442\u044f \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u0434\u0438\u0432\u0456\u0434\u0435\u043d\u0434\u0438 \u0430 \u043d\u0435 \u0434\u0430\u0442\u043e\u044e \u0432\u0438\u043f\u043b\u0430\u0442\u0438. \u0414\u0430\u0442\u0430 \u043d\u0430\u0431\u0443\u0442\u0442\u044f \u043f\u0440\u0430\u0432\u0430 \u2013 \u0446\u0435 \u0434\u0430\u0442\u0430 \u043f\u0440\u0438\u0439\u043d\u044f\u0442\u0442\u044f \u0440\u0456\u0448\u0435\u043d\u043d\u044f \u0430\u043a\u0446\u0456\u043e\u043d\u0435\u0440\u0430\u043c\u0438 \u0432\u0438\u043f\u043b\u0430\u0442\u0438\u0442\u0438 \u0434\u0438\u0432\u0456\u0434\u0435\u043d\u0434\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/faroscapital.co.uk\/wp-content\/uploads\/2025\/07\/1f539.png\"> \u041f\u0440\u043e\u0434\u0430\u0436 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u0438 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 \u042f\u043a\u0449\u043e \u043f\u0440\u043e\u0434\u0430\u0436 \u0432\u0456\u0434\u0431\u0443\u0432\u0441\u044f \u0443 \u043f\u0435\u0440\u0456\u043e\u0434 \u0434\u0456\u0457 FIG, \u043f\u0440\u0438\u0440\u0456\u0441\u0442 \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443 \u043d\u0435 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f \u0443 UK.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 \u041d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u043e \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0438\u0442\u0438 \u0440\u0438\u043d\u043a\u043e\u0432\u0443 \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043d\u0430 \u0434\u0430\u0442\u0443 \u043f\u0440\u0438\u0434\u0431\u0430\u043d\u043d\u044f. \u041d\u0430\u0432\u0456\u0442\u044c, \u044f\u043a\u0449\u043e \u043e\u043f\u043b\u0430\u0442\u0430 \u0432\u0456\u0434\u0431\u0443\u0434\u0435\u0442\u044c\u0441\u044f \u043f\u0456\u0437\u043d\u0456\u0448\u0435, FIG \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udd39\" src=\"https:\/\/faroscapital.co.uk\/wp-content\/uploads\/2025\/07\/1f539.png\"> \u041f\u0440\u043e\u0434\u0430\u0436 \u0430\u043a\u0446\u0456\u0439 \u0437 \u043e\u043f\u043b\u0430\u0442\u043e\u044e \u0447\u0430\u0441\u0442\u0438\u043d\u0430\u043c\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 \u041d\u0430\u043f\u0440\u0438\u043a\u043b\u0430\u0434, \u0443\u0433\u043e\u0434\u0430 \u0443\u043a\u043b\u0430\u0434\u0435\u043d\u0430 \u0443 2025 \u0440\u043e\u0446\u0456, \u043e\u043f\u043b\u0430\u0442\u0430 \u0440\u0456\u0432\u043d\u0438\u043c\u0438 \u0447\u0430\u0441\u0442\u0438\u043d\u0430\u043c\u0438 \u0434\u043e 2031 \u0440\u043e\u043a\u0443.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 \u0417\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u043c\u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u043c\u0438 UK, \u043f\u0440\u0438\u0440\u0456\u0441\u0442 \u0444\u0456\u043a\u0441\u0443\u0454\u0442\u044c\u0441\u044f \u043d\u0430 \u0434\u0430\u0442\u0443 \u043f\u0440\u043e\u0434\u0430\u0436\u0443, \u0442\u043e\u043c\u0443 \u0432\u0435\u0441\u044c \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u044c\u043d\u0438\u0439 \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a \u043f\u0456\u0434\u043f\u0430\u0434\u0430\u0454 \u043f\u0456\u0434 \u0437\u0432\u0456\u043b\u044c\u043d\u0435\u043d\u043d\u044f \u0432 \u0440\u0456\u043a \u0443\u043a\u043b\u0430\u0434\u0435\u043d\u043d\u044f \u0443\u0433\u043e\u0434\u0438 \u0430 \u043d\u0435 \u0432 \u043f\u0435\u0440\u0456\u043e\u0434\u0438 \u043e\u043f\u043b\u0430\u0442, \u0442\u0443\u0442 \u0432\u0430\u0436\u043b\u0438\u0432\u043e \u043f\u0440\u043e\u0434\u0430\u0436 \u043f\u043e\u0432\u0438\u043d\u0435\u043d \u0431\u0443\u0442\u0438 Unconditional.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\u26a0\" src=\"https:\/\/faroscapital.co.uk\/wp-content\/uploads\/2025\/07\/26a0.png\"> \u041d\u0430 \u0449\u043e \u0437\u0432\u0435\u0440\u043d\u0443\u0442\u0438 \u0443\u0432\u0430\u0433\u0443 \u043f\u0440\u0438 \u043f\u043b\u0430\u043d\u0443\u0432\u0430\u043d\u043d\u0456 FIG:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. \u0414\u0430\u0442\u0430 \u043d\u0430\u0431\u0443\u0442\u0442\u044f UK-\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0441\u0442\u0432\u0430.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0427\u0456\u0442\u043a\u043e \u0437\u0430\u0444\u0456\u043a\u0441\u0443\u0432\u0430\u0442\u0438 \u0434\u0430\u0442\u0443 \u043f\u043e\u0447\u0430\u0442\u043a\u0443 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0446\u0456\u0457, \u043f\u0440\u0438 \u043d\u0430\u044f\u0432\u043d\u043e\u0441\u0442\u0456 \u043d\u0435\u043e\u0434\u043d\u043e\u0437\u043d\u0430\u0447\u043d\u043e\u0441\u0442\u0456, \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043b\u044c\u043d\u043e \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0438\u0442\u0438 \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u0438\u0439 \u0432\u0438\u0441\u043d\u043e\u0432\u043e\u043a, \u0430\u0434\u0436\u0435 \u0446\u0435 \u0432\u043f\u043b\u0438\u043d\u0435 \u043d\u0430 \u0432\u0435\u0441\u044c 4-\u0440\u0456\u0447\u043d\u0438\u0439 \u043f\u0435\u0440\u0456\u043e\u0434.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2. \u0421\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0443\u0432\u0430\u043d\u043d\u044f \u0430\u043a\u0442\u0438\u0432\u0456\u0432.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0414\u043e \u043f\u0435\u0440\u0435\u0457\u0437\u0434\u0443 \u0432\u0430\u0440\u0442\u043e \u043f\u0440\u0438\u0432\u0435\u0441\u0442\u0438 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0443 \u0432\u043b\u0430\u0441\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u043e\u0431\u0456\u0433 \u0443 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u0456\u0441\u0442\u044c, \u0449\u043e\u0431 \u0443\u043d\u0438\u043a\u043d\u0443\u0442\u0438 \u043f\u0438\u0442\u0430\u043d\u044c \u0432\u0456\u0434 HMRC. \u0414\u043e \u043f\u0440\u0438\u043a\u043b\u0430\u0434\u0443, \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u0454\u0434\u0438\u043d\u0438\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 \u043a\u043e\u0442\u0440\u043e\u0457 \u0437\u043d\u0430\u0445\u043e\u0434\u0438\u0442\u044c\u0441\u044f \u0432 UK \u0442\u0430 \u043c\u0430\u0454 \u0434\u043e\u0441\u0442\u0443\u043f \u0434\u043e \u0431\u0430\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0440\u0430\u0445\u0443\u043d\u043a\u0430, \u043c\u043e\u0436\u0435 \u043d\u0435 \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u043d\u0430 FIG.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. \u041c\u043e\u043c\u0435\u043d\u0442 \u0440\u0435\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457 \u043f\u0440\u0438\u0440\u043e\u0441\u0442\u0456\u0432 \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u042f\u043a\u0449\u043e \u043f\u043b\u0430\u043d\u0443\u0454\u0442\u044c\u0441\u044f \u043f\u0440\u043e\u0434\u0430\u0436 \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u0437 \u0432\u0435\u043b\u0438\u043a\u0438\u043c \u043f\u0440\u0438\u0440\u043e\u0441\u0442\u043e\u043c, \u043c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u044c\u043d\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043b\u044c\u043d\u0435 \u0444\u0456\u043a\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0434\u0430\u0442\u0438 \u0432\u0442\u0440\u0430\u0442\u0438\/\u043d\u0430\u0431\u0443\u0442\u0442\u044f \u043f\u0440\u0430\u0432\u0430 \u0432\u043b\u0430\u0441\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u043a\u0440\u0438\u0441\u0442\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457 \u043f\u0440\u0438\u0440\u043e\u0441\u0442\u0443.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4. \u0412\u0438\u043c\u043e\u0433\u0438 \u043f\u0440\u043e\u0437\u043e\u0440\u043e\u0441\u0442\u0456.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u043e\u0432\u043d\u0435 \u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0442\u044f \u0441\u0432\u043e\u0457\u0445 \u0434\u0436\u0435\u0440\u0435\u043b \u0434\u043e\u0445\u043e\u0434\u0456\u0432. \u0404 \u0441\u0435\u043d\u0441 \u0432\u043f\u043e\u0440\u044f\u0434\u043a\u0443\u0432\u0430\u0442\u0438 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0443 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0434\u043e \u043c\u043e\u043c\u0435\u043d\u0442\u0443 \u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0442\u044f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83e\udde0\" src=\"https:\/\/faroscapital.co.uk\/wp-content\/uploads\/2025\/07\/1f9e0.png\"> \u0412\u0438\u0441\u043d\u043e\u0432\u043e\u043a:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FIG regime \u2013 \u0446\u0435 \u043f\u043e\u0442\u0443\u0436\u043d\u0438\u0439 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u043e\u043f\u0442\u0438\u043c\u0456\u0437\u0430\u0446\u0456\u0457 \u0434\u043b\u044f non-doms, \u044f\u043a\u0456 \u043f\u043b\u0430\u043d\u0443\u044e\u0442\u044c \u043f\u0435\u0440\u0435\u0457\u0437\u0434 \u0434\u043e UK. \u041f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u0435 \u043f\u043b\u0430\u043d\u0443\u0432\u0430\u043d\u043d\u044f \u043c\u043e\u043c\u0435\u043d\u0442\u0443 \u043d\u0430\u0431\u0443\u0442\u0442\u044f \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0446\u0456\u0457, \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0443 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0442\u0430 \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u043c\u043e\u0436\u0435 \u0437\u0430\u043e\u0449\u0430\u0434\u0438\u0442\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" height=\"16\" width=\"16\" alt=\"\ud83d\udcac\" src=\"https:\/\/faroscapital.co.uk\/wp-content\/uploads\/2025\/07\/1f4ac.png\"> \u042f\u043a\u0449\u043e \u0432\u0430\u043c \u043f\u043e\u0442\u0440\u0456\u0431\u0435\u043d \u0456\u043d\u0434\u0438\u0432\u0456\u0434\u0443\u0430\u043b\u044c\u043d\u0438\u0439 \u0430\u043d\u0430\u043b\u0456\u0437 \u0432\u0430\u0448\u043e\u0457 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u0457 \u0442\u0430 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0456\u044f \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f FIG, \u0433\u043e\u0442\u043e\u0432\u0456 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0442\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0417 6 \u043a\u0432\u0456\u0442\u043d\u044f 2025 \u0440\u043e\u043a\u0443 UK \u0437\u0430\u043f\u0440\u043e\u0432\u0430\u0434\u0438\u043b\u0430 Foreign Income and Gains regime (FIG) \u2013 \u043d\u043e\u0432\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u0440\u0435\u0436\u0438\u043c \u0434\u043b\u044f \u043d\u043e\u0432\u043e\u043f\u0440\u0438\u0431\u0443\u043b\u0438\u0445 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0456\u0432. \u0426\u0435 \u0447\u0430\u0441\u0442\u0438\u043d\u0430 \u0440\u0435\u0444\u043e\u0440\u043c\u0438 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f non-doms, \u044f\u043a\u0430 \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0454 \u0441\u043a\u0430\u0441\u0443\u0432\u0430\u043d\u043d\u044f remittance basis \u0442\u0430 \u043f\u0435\u0440\u0435\u0445\u0456\u0434 \u0434\u043e \u0431\u0456\u043b\u044c\u0448 \u043f\u0440\u043e\u0437\u043e\u0440\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u043d\u043d\u044f. FIG \u043d\u0430\u0434\u0430\u0454 \u0441\u0443\u0442\u0442\u0454\u0432\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0443 \u043f\u0456\u043b\u044c\u0433\u0443 \u0434\u043b\u044f \u0442\u0438\u0445, \u0445\u0442\u043e \u043f\u043b\u0430\u043d\u0443\u0454 \u043f\u0435\u0440\u0435\u0457\u0437\u0434 \u043f\u0440\u043e\u0442\u0435 \u043d\u0435\u0433\u0430\u0442\u0438\u0432\u043d\u043e \u0432\u043f\u043b\u0438\u0432\u0430\u0454 \u043d\u0430 \u043e\u0441\u0456\u0431 \u043a\u043e\u0442\u0440\u0456 \u0432\u0436\u0435 \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u044e\u0442\u044c<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2026","post","type-post","status-publish","format-standard","hentry","category-bez-katehorii"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"\u0417 6 \u043a\u0432\u0456\u0442\u043d\u044f 2025 \u0440\u043e\u043a\u0443 UK \u0437\u0430\u043f\u0440\u043e\u0432\u0430\u0434\u0438\u043b\u0430 Foreign Income and Gains regime (FIG) \u2013 \u043d\u043e\u0432\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u0440\u0435\u0436\u0438\u043c \u0434\u043b\u044f \u043d\u043e\u0432\u043e\u043f\u0440\u0438\u0431\u0443\u043b\u0438\u0445 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0456\u0432. \u0426\u0435 \u0447\u0430\u0441\u0442\u0438\u043d\u0430 \u0440\u0435\u0444\u043e\u0440\u043c\u0438 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f non-doms, \u044f\u043a\u0430 \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0454 \u0441\u043a\u0430\u0441\u0443\u0432\u0430\u043d\u043d\u044f remittance basis \u0442\u0430 \u043f\u0435\u0440\u0435\u0445\u0456\u0434 \u0434\u043e \u0431\u0456\u043b\u044c\u0448 \u043f\u0440\u043e\u0437\u043e\u0440\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u043d\u043d\u044f. 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