{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "gb.fig.eligibility",
  "versions": [
    {
      "rule_id": "gb.fig.eligibility",
      "version": "2026.1",
      "jurisdiction": "GB",
      "title": "UK FIG regime — qualifying new resident",
      "summary": "ITTOIA 2005 s.845B: you are a qualifying new resident for a tax year if you are UK resident, were NOT UK resident for EACH of the 10 tax years before your arrival, are at least 10 years old, and are not disqualified (MPs and peers). The window is the qualifying year plus the next three — four tax years — and 2022-23, 2023-24 and 2024-25 count as qualifying years, so an earlier arrival uses up the window. Eligibility is determinative; the relief itself is claim-based.",
      "evaluator": "composite_conditional",
      "determinative": true,
      "official_source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/845B",
      "last_verified": "2026-08-30",
      "effective_from": "2025-04-06",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "midnight_rule": true
      },
      "params": {
        "reference_period": {
          "type": "tax_year",
          "start_month": 4,
          "start_day": 6
        }
      },
      "logic": {
        "all": [
          {
            "residence_status": {
              "jurisdiction": "GB",
              "predicate": "resident",
              "include_current": true,
              "window_years": 5,
              "quantifier": "current_run",
              "op": ">=",
              "value": 1
            }
          },
          {
            "residence_status": {
              "jurisdiction": "GB",
              "predicate": "resident",
              "include_current": true,
              "window_years": 5,
              "quantifier": "current_run",
              "op": "<=",
              "value": 4
            }
          },
          {
            "residence_status": {
              "jurisdiction": "GB",
              "predicate": "not_resident",
              "include_current": true,
              "anchor": "before_current_run",
              "window_years": 10,
              "quantifier": "all"
            }
          },
          {
            "not": {
              "attestation": "gb.fig.mp_or_peer"
            }
          },
          {
            "attestation": "gb.fig.age_ten_plus"
          }
        ]
      },
      "attestation_defs": [
        {
          "key": "gb.fig.age_ten_plus",
          "question": "Were you at least 10 years old at the start of this tax year?",
          "why_we_ask": "Finance Act 2026 Sch 3 para 3 added an age condition to s.845B(1) from 18 March 2026.",
          "type": "bool",
          "scope": "tax_year"
        },
        {
          "key": "gb.fig.mp_or_peer",
          "question": "Are you a Member of the House of Commons or a member of the House of Lords this tax year?",
          "why_we_ask": "s.845B(4) disqualifies MPs and peers — but a disqualified year STILL counts as a qualifying tax year under s.845B(3)(b), so the four-year window keeps running.",
          "type": "bool",
          "scope": "tax_year"
        }
      ],
      "notifications": [],
      "notes": [
        "s.845B(1) (inserted by FA 2025 s.37, effective 2025-26; amended by FA 2026 Sch 3 para 3 from 18 March 2026): UK residence this year, not disqualified, not UK resident for each of the 10 tax years before, and at least 10 years old at the start of the tax year.",
        "UNIVERSAL QUANTIFIER: one resident year in the ten destroys eligibility. The rule needs all ten prior years recorded — an unknown year is reported, never assumed non-resident.",
        "Window: the qualifying year plus the next three (four tax years). Grandfathering (s.845B(3)(c)): 2022-23, 2023-24 and 2024-25 count as qualifying tax years, so an arrival before the regime consumes the window rather than restarting it — record those years in your history.",
        "Eligibility is determinative; the relief is CLAIM-BASED (RFIG42100; time limits RFIG42300). Meeting the condition confers nothing automatically.",
        "Open item (research handoff): which tax years the FA 2026 age-10 condition first bites on for open 2025-26 claims."
      ]
    }
  ]
}