The UK temporary repatriation facility

The UK Finance Act 2025 offers a temporary facility for former UK non-domiciled individuals to remit historical foreign income and gains following the abolition of the remittance basis of taxation.


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Findings from the brochure:

  1. What are the benefits of using the temporary repatriation facility (TRF) for previously UK resident non-domiciled individuals?
  2. Who is eligible to use the TRF, and what types of unremitted foreign income and gains can be designated under this facility?
  3. What key considerations should prospective TRF users keep in mind when deciding designating their unremitted foreign income and gains?

Authors: 
Patrick Fitzgerald,
Quentin F. Huybens

Publication: 
10 June 2025

Language: 
English

Number of pages: 
4

Document type: 
brochure

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