The Temporary Repatriation Facility
Written and reviewed by the Non-Dom Accountants editorial team. Last reviewed 28 July 2026.
The Temporary Repatriation Facility is the bridge between the old remittance basis and the new arising basis. It lets former users designate foreign income and gains that arose before 6 April 2025 at a fixed rate, so the money can then be brought to the UK without a further charge.
This guide explains the rates, the fixed window and how designation is made. It follows directly from the remittance basis that created the offshore balances, and the year-by-year decisions are part of our remittance and TRF planning.
What the Facility Does
The facility lets an individual designate foreign income and gains that arose before 6 April 2025 while they were on the remittance basis. Once designated and the fixed rate is paid, that money is treated as taxed, and it can be remitted to the UK afterwards without any further income tax or capital gains tax charge.
It applies to the historic pool of untaxed foreign income and gains, not to income arising now, which falls under the arising basis instead.
The 12% and 15% Rates
The designation rate is fixed and rises over the window. It is 12% for 2025/26 and 2026/27, then 15% for 2027/28. The rate is charged on the amount designated, and it is set out in the government's paper on reforming the taxation of non-UK domiciled individuals.
Because the rate steps up in the final year, designating earlier in the window costs less than waiting, all else being equal.
The Fixed Three-Year Window
The facility is a fixed three-year window covering 2025/26, 2026/27 and 2027/28. It does not roll forward and there is no indication of an extension. Once 2027/28 closes, the option to designate at these rates is gone.
That fixed end date is what makes the timing decision matter. The pool of pre-2025 income does not qualify indefinitely.
How Designation Is Made
Designation is made through the Self Assessment return, on the SA109 residence and remittance pages, for each year in which you designate. You identify the amount of pre-2025 foreign income and gains being designated and the fixed rate is applied to it. The policy summary in HMRC's changes to the taxation of non-UK domiciled individuals describes the mechanism.
Designation and remittance are separate steps. You can designate now and bring the money onshore later, because once designated the funds are no longer taxable on remittance.
Deciding How Much to Designate
How much to designate, and when, depends on how much pre-2025 income sits offshore, how soon you need it in the UK, and whether your accounts are mixed. Designating a whole account is not always the cheapest answer.
The decision is a tax calculation, not an investment one. We do not advise on how the funds are held or invested, only on the tax treatment of designating and remitting them.