Temporary Repatriation Facility (TRF): What Non-Dom UK Taxpayers Need to Know

Date: June 24, 2025

The temporary repatriation facility (TRF) was introduced in the Finance Act 2025. This was part of wider measures removing the remittance basis of taxation for non-domiciled taxpayers.

Under the scheme, individuals previously claiming the remittance basis can remit pre-6 April 2025 foreign income and gains at a lower tax rate using this facility. At Alexander & Co, our team of expert tax advisors provides specialist guidance to help you navigate this complex scheme efficiently and compliantly.

Published by Alexander & Co | Expert Tax Advisors

What is the Temporary Repatriation Facility?

The Temporary Repatriation Facility allows eligible individuals to remit foreign income and gains (FIGs) at a lower rate for a fixed three-year period.

The rates are as follows:

12% in the 2025/26 tax year
12% in the 2026/27 tax year
15% in the 2027/28 tax year

Eligibility for the Temporary Repatriation Facility (TRF)

UK-resident individuals that have previously claimed the remittance basis.
This applies to overseas income and gains arising before 6 April 2025.
Only applies to clean capital and previously unremitted funds.

Alexander & Co offers bespoke advice on assessing your eligibility and planning the best approach to maximise the benefits while remaining compliant.

Benefits of the Temporary Repatriation Facility (TRF

Lower tax rate: A one-off opportunity to remit at a reduced 12% rate.
Simplicity: Straightforward rules compared to the regular remittance basis.
Voluntary disclosure: An opportunity to regularise historic non-compliance.

Key Considerations

Deadline sensitivity: The facility is only available for three tax years.
Complex rules: Determining eligible funds and also correctly classifying them is essential.
Record keeping: Accurate and transparent financial records are crucial.

Our team can support you with forensic-level accounting reviews, identification of qualifying income, and also liaising with HMRC where necessary.

Why Choose Alexander & Co for Temporary Repatriation Facility Advice?

At Alexander & Co, we have a long-standing reputation for providing trusted, strategic tax advice to high-net-worth individuals, business owners, and internationally mobile clients. With decades of experience in cross-border taxation and non-dom advisory, we are uniquely positioned to help you:

Review historic overseas income and gains
Evaluate potential liabilities and savings
Prepare accurate disclosures and remittance strategies
Liaise with HMRC, ensuring compliance and mitigating risk

Optimising offshore assets with Alexander & Co

Whether you are seeking advice for temporary repatriation facility guidance UK, how to remit overseas income under TRF, or non-dom tax repatriation advice, Alexander & Co provides comprehensive, personalised support. Our proactive approach helps to ensure your wealth is protected and your tax position is optimised.

Similarly, if you need to make an offshore disclosure to HMRC, Alexander & Co has a wealth of experience in assisting clients.

Contact Alexander & Co Today

Take advantage of the Temporary Repatriation Facility before the deadline closes. Contact Alexander & Co today for a confidential consultation with one of our expert advisors.

Phone: 0161 832 4841
Email: mailto:info@alexander.co.uk
Website: https://alexander.co.uk

Frequently Asked Questions (FAQs) on the Temporary Repatriation Facility (TRF)

What is the Temporary Repatriation Facility?

The Temporary Repatriation Facility (TRF) is a special arrangement introduced by HMRC allowing eligible UK-resident non-doms to bring previously unremitted foreign income and gains into the UK at a flat tax rate of 12%. This is available for the 2025/26 tax year through to the 27/28 tax year.

Who can use the Temporary Repatriation Facility?

Individuals who are UK tax residents and have previously claimed the remittance basis of taxation can use the TRF, provided the funds were generated before 6 April 2025.

How do you claim the Temporary Repatriation Facility?

To claim the TRF, individuals must designate qualifying funds for repatriation and also complete the appropriate sections in their 2024/25 Self Assessment tax return.

What funds can be designated under the Temporary Repatriation Facility?

Foreign income and gains arising before 6 April 2025 can be designated, provided they are not already taxed or exempt. Funds must not originate from criminal activities.

What amount can be designated?

There is no upper limit to the amount that can be designated under the TRF, but the taxpayer must correctly identify and support the origins of the funds.

What type of funds can be used to pay the TRF?

Only the designated foreign income and gains can be used to settle the TRF liability, and these must also be remitted to the UK within the specified time frame.

What happens to any amounts that are not designated?

Amounts not designated under the TRF will remain subject to standard remittance rules, therefore potentially attracting higher tax rates of up to 45%.

How does the TRF interact with the mixed fund ordering rules?

The TRF provides a relaxation of the usual mixed fund rules, thus allowing designated funds to be separated and taxed at the flat 12% rate (or 15% in 2027/28) without strict application of ordering rules.

Can a taxpayer qualify for both the TRF and the FIG regime?

Yes, a taxpayer may be able to access both the TRF and the Foreign Income and Gains (FIG) regime where eligibility criteria are met, but each is subject to separate conditions and must be considered individually.