On a remote Scottish island, siblings Isla and Sandy have lived alone for 30 years since their parents disappeared, surviving by hunting seabirds, speaking to mythical creatures, and defending their home from dreaded "incomers". Their world is upended when Daniel (Domhnall Gleeson), an awkward land recovery coordinator, arrives to relocate them to the mainland on orders from his intimidating boss Roz (Michelle Gomez). Isla is also haunted by visions of a Finman (John Hannah), a mythical creature who tries to lure her into the sea.

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