Remittance and Repatriation Planning
Written and reviewed by the Non-Dom Accountants editorial team. Last reviewed 28 July 2026.
If you used the remittance basis before it ended, you may be sitting on foreign income and gains that predate 6 April 2025 and on mixed funds that are hard to bring onshore cleanly. The remittance basis no longer applies going forward, but the historic balances it created have not disappeared.
The Temporary Repatriation Facility is the route to settle them at a fixed cost, and it is open for a limited period. We work out what to designate and when, using the Temporary Repatriation Facility window while the rate is at its lowest. This work pairs with expat tax returns, since the designation is made through Self Assessment.
Mixed Funds and the TRF Window
We review your pre-6-April-2025 foreign income and gains, identify mixed funds, and plan which amounts to designate under the Temporary Repatriation Facility. The facility charges 12% on amounts designated in 2025/26 and 2026/27, then 15% in 2027/28, across a fixed three-year window, with the designation made on the SA109 pages of your return.
For former remittance-basis users we also apply CGT rebasing, which allows foreign assets to be rebased to their 5 April 2017 value for disposals on or after 6 April 2025. Used together, rebasing and the facility can reduce what it costs to bring historic wealth onshore.
Where Historic Funds Get Messy
Mixed funds are the difficulty. The old cleansing window that let people separate capital from income and gains ran only from 2017 to 2019 and has closed; there is no new one. What remains has to be untangled from records, and the ordering rules decide what is treated as remitted first.
The facility rate also rises over the window, from 12% to 15%, so leaving a designation until the final year costs more. We plan the timing rather than treat the whole window as equal.
How We Run the Cleanup
We reconstruct the make-up of your foreign accounts, decide with you what to designate and in which year, and file the designation through your return.
We advise on the tax and prepare the filing. We do not recommend investments, offshore bonds or trusts, and we do not sell any structure to move the funds.
The Fee for Planning Work
We agree a fixed fee before we start, based on the number of accounts and the state of the records we have to work from. The figure is set in advance and does not rise with the amount you designate.