Temporary repatriation facility—FAQs


Published by a UUÂãÁÄÖ±²¥ Private Client expert
Practice notes

Temporary repatriation facility—FAQs


Published by a UUÂãÁÄÖ±²¥ Private Client expert

Practice notes
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For a summary of the changes to the taxation of non-domiciled individuals and the abolition of the remittance basis of taxation from 6 April 2025, see Practice Note: The abolition of the remittance basis of taxation from 2025–26. For information on the remittance basis prior to 6 April 2025, see Non-domiciliaries and the remittance basis—overview.

HMRC’s guidance on the changes can be found in the following manuals: Remittance Basis and DomicileRDRM70000 and Residence and FIG Regime RFIG40000.

What is the TRF?

The temporary repatriation facility (TRF) is an optional regime which aims to incentivise former remittance basis users to pay tax on unremitted foreign income and gains (FIG) which arose prior to 6 April 2025 by applying a lower flat rate of tax on these amounts.

The TRF lasts for three tax years from 6 April 2025 until 5 April 2028. The tax rates for FIG which is designated under the facility are 12% in tax years 2025–26 and 2026–27, and 15% in tax year 2027–28.

Who can use the TRF?

Any individual who was taxed on the remittance

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Jurisdiction(s):
United Kingdom

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