Temporary Repatriation Facility (TRF)
The Temporary Repatriation Facility is a time-limited arrangement (2025–2028) that allows former non-doms who used the remittance basis to bring their previously untaxed foreign income and gains to the UK at a reduced flat tax rate — 12% or 15% — instead of their full marginal rate.
In This Article
- What is the Temporary Repatriation Facility?
- Who can use it?
- TRF tax rates
- How it works in practice
- TRF vs FIG regime
- Relevance for visa holders
- Frequently asked questions
- Related terms
What Is the Temporary Repatriation Facility?
When the government abolished the non-dom remittance basis in April 2025, it created a problem: many people had accumulated years — sometimes decades — of foreign income and gains that had never been brought to the UK and therefore never taxed. Under the old system, bringing that money in would have triggered a full tax charge at marginal rates (up to 45% income tax or 20% capital gains tax).
The TRF is the government's transitional solution. It gives former remittance basis users a three-year window to bring that accumulated offshore wealth to the UK at a significantly reduced flat rate, incentivising them to repatriate the money rather than keeping it offshore indefinitely.
The facility was introduced by the Finance Act 2025 and is administered through Self Assessment.
Who Can Use It?
The TRF is available to individuals who:
- Claimed the remittance basis in at least one tax year before 6 April 2025
- Have foreign income or gains that arose during a tax year in which they used the remittance basis and that were not remitted (brought) to the UK at the time
In practical terms, this means people who lived in the UK as non-doms, kept foreign income offshore to avoid UK tax, and now want to bring that money into the country.
Who cannot use it:
- People who never claimed the remittance basis
- New arrivals to the UK after April 2025 (the FIG regime applies to them instead)
- Income or gains that were already taxed in the UK
- Income that arose after 5 April 2025 (this is covered by normal tax rules or FIG)
TRF Tax Rates
The TRF charges a flat rate on the foreign income and gains you bring to the UK, regardless of your marginal tax rate:
| Tax Year | TRF Rate | Standard Alternative |
|---|---|---|
| 2025–26 | 12% | Up to 45% income tax or 18%/24% CGT |
| 2026–27 | 12% | Up to 45% income tax or 18%/24% CGT |
| 2027–28 | 15% | Up to 45% income tax or 18%/24% CGT |
| After 5 April 2028 | Facility closed — full marginal rates apply | N/A |
The rate applies to the gross amount of income or gains brought to the UK. No further deductions, reliefs, or allowances apply to TRF income.
How It Works in Practice
Here is a simplified example:
Adaeze is a Nigerian national who has lived in the UK since 2012 on a Skilled Worker visa and later obtained ILR. She is domiciled in Nigeria and has claimed the remittance basis for several years, keeping ₦80 million (approximately £40,000) in rental income and investment gains in a Nigerian bank account.
Under the old rules, transferring this money to her UK bank account would have triggered income tax at her marginal rate (40%), costing her roughly £16,000.
Using the TRF in 2025–26, she can bring the full £40,000 to the UK and pay only 12% — a tax bill of £4,800 instead of £16,000.
If she waits until 2027–28, the rate rises to 15% (£6,000). If she waits beyond April 2028, she pays her full marginal rate.
The earlier you use the TRF, the lower the rate. There is a clear incentive to act in the first two years.
How to claim: You declare the TRF amount on your Self Assessment tax return for the relevant year. HMRC guidance sets out the specific boxes and procedures. You will need records showing that the income or gains arose during a year in which you claimed the remittance basis.
TRF vs FIG Regime
The TRF and the FIG regime are both part of the non-dom transition, but they serve different purposes and different people:
| Feature | TRF | FIG Regime |
|---|---|---|
| Who it's for | Former remittance basis users with offshore funds | New UK arrivals (not UK resident in previous 10 years) |
| What it covers | Old, accumulated foreign income kept offshore before April 2025 | New foreign income arising from April 2025 onwards |
| Duration | 3 tax years (2025–2028) | 4 tax years from arrival |
| Tax treatment | Flat rate (12% or 15%) on amounts brought to UK | Full exemption on foreign income (no UK tax at all) |
| Must bring money to UK? | Yes — you only use TRF when you actually repatriate funds | No — income is exempt whether or not you bring it to UK |
| Personal allowance | Separate from personal allowance rules | Lost in years you claim FIG |
In short: TRF is for cleaning up the past. FIG is for the future.
Relevance for Visa Holders
The TRF is relevant to a specific subset of visa holders — those who:
- Have been in the UK for several years
- Previously used the remittance basis as non-doms
- Have accumulated foreign income in overseas accounts
If you recently arrived in the UK on a Skilled Worker visa or another route, the TRF almost certainly does not apply to you. You would not have had the opportunity to claim the remittance basis. Instead, the FIG regime is the relevant relief for your foreign income during your first 4 years.
If you have been in the UK for years and used the remittance basis, the TRF represents a potentially significant tax saving. The 12% rate in the first two years is substantially lower than the 40% or 45% you might otherwise pay. Professional tax advice is strongly recommended to maximise the benefit and ensure correct reporting.
Frequently Asked Questions
What tax rate applies under the TRF?
The TRF applies a flat rate on previously unremitted foreign income and gains brought to the UK: 12% in 2025–26, 12% in 2026–27, and 15% in 2027–28. This is instead of the individual's marginal income tax rate, which could be as high as 45%. The facility ends on 5 April 2028.
Who can use the Temporary Repatriation Facility?
The TRF is available to individuals who claimed the remittance basis in any tax year before 6 April 2025 and who have foreign income or gains that were not remitted to the UK during that period. It is a transitional measure for existing non-doms, not for new arrivals — new arrivals should look at the FIG regime instead.
Can I use the TRF if I am on a UK visa?
Only if you previously used the remittance basis before April 2025. If you arrived in the UK after April 2025 on a new visa, the TRF does not apply to you — the FIG regime is the relevant relief for new arrivals. The TRF is specifically for people who accumulated untaxed foreign income under the old non-dom rules.
When does the TRF end?
The TRF runs for three tax years: 2025–26, 2026–27, and 2027–28. It closes on 5 April 2028. After that date, any foreign income or gains brought to the UK by former remittance basis users will be taxed at their full marginal rate.
Related Terms
- Non-Domiciled (Non-Dom) Status (Legacy Rules)
- Foreign Income and Gains (FIG) Regime
- Domicile
- Statutory Residence Test (SRT)
- PAYE (Pay As You Earn)
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