To ease the transition to the new tax regime, the UK government is introducing several targeted measures. For the 2025-26 tax year, non-residents who have lost their entitlement to the old tax system will be able to reduce their taxable foreign income by 50%. There is also an asset revaluation allowing capital gains to be recalculated from 5 April 2019 on sales of foreign assets after 6 April 2025. In addition, for the 2025-26 and 2026-27 tax years, non-dom residents will be able to remit foreign income and gains earned before 6 April 2025 to the UK at a reduced rate of 12%.