TaxSimba — Foreign Income on a 2025/26 Tax Return: What Changed From April 2025?
Preparation worksheet

Optional offline planning aid, not a tax return or filing confirmation.
Keep completed notes securely; never include passwords or one-time codes.

WORK THROUGH THIS EXAMPLE
List residence history and foreign income by source, country and date, keeping foreign tax evidence alongside it. Flag earlier remittance-basis history separately. A total bank transfer to the UK cannot replace the facts needed to assess the income or a FIG claim.

DECISION TO RESOLVE
Which residence years, sources and transitional facts require specialist review?

YOUR POSITION
Relevant year and source: ____________________
Evidence supporting your answer: ____________________
Missing item and who will obtain it: ____________________
Deadline or next review date: ____________________

1. Prepare UK and overseas residence history.
Notes: ______________________________

2. List each foreign source and country.
Notes: ______________________________

3. Collect gross income, dates and tax-paid evidence.
Notes: ______________________________

4. Identify earlier remittance-basis or transitional issues.
Notes: ______________________________

5. Agree FIG, treaty and specialist calculation scope.
Notes: ______________________________

Actions agreed and responsible person:
____________________________________

Guide: https://taxsimba.co.uk/blogs/foreign-income-tax-return-2025-26-fig
Check the current guide and official sources before relying on a deadline or process.

REVIEW CHECK
 Some FIG cases qualify for a temporary 2026/27 MTD exemption through the SA109 rules. Check the required claim, return history and application route in the  exemption guide . It does not remove annual reporting duties. 
https://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax