Expat Tax Reform
Temporary Repatriation Facility (TRF) 12% Tax Rate for Past Non-Doms
How past Non-Dom taxpayers can remit historical foreign income and gains to the UK at a flat 12% tax rate under TRF rules.
Key Statutory Thresholds & Rules (2025/2026)
Available for tax years 2025/26 and 2026/27 at 12% rate; 2027/28 at 15% rate. Applies to unremitted foreign income/gains accrued prior to 6 April 2025.
HMRC Compliance & Tax Planning Checklist
- Verified against GOV.UK Statutory Tax Guidance and HMRC Finance Act updates.
- Applies to UK tax year: 6 April 2025 – 5 April 2026.
- Self-Assessment deadlines: 31 October (Paper) / 31 January (Online).
Important Notice: HMRC rules change based on your individual ties, physical presence days, and residency history. Always consult a qualified Chartered Tax Adviser (CTA) for personal filings.