FIFA upgrades, also known as the FUT Winter Refresh, is an annual event where a selected group of players receive permanent rating boosts in Ultimate Team. Certain existing in-form items such as TOTW cards can also be permanently upgraded, depending on their ratings.
Investing in particular IF items that end up being included in the FIFA Winter Refresh is a great FUT coin making strategy. As well as ratings, we also see weak foot and skill move upgrades. This is a big deal, as it can turn unusable players into game changing Ultimate Team cards.