Moving to the UK

When does the Temporary Repatriation Facility end?

Answered by Jordan Onraet-Wells, Founder & Chartered Tax Adviser (CTA). Published 28 July 2026. Last reviewed 28 July 2026.

The short answer

The Temporary Repatriation Facility (TRF) ends after the 2027/28 tax year, closing on 5 April 2028. It is open for three tax years only: 2025/26, 2026/27 and 2027/28. The charge is 12% of the amount designated in 2025/26 or 2026/27, rising to 15% for 2027/28. Once the window shuts, pre-6 April 2025 foreign income and gains brought to the UK revert to normal remittance taxation, at up to 45% on foreign income.

Final closing date: 5 April 2028, the end of the 2027/28 tax year.
The 12% rate covers designations for 2025/26 and 2026/27; the last 12% year, 2026/27, ends on 5 April 2027.
The rate rises to 15% for the final year, 2027/28, so waiting costs 3 percentage points more on everything you designate.
Designation is made through the SA109 pages of your Self Assessment return; you do not have to move the money to the UK during the window.
Once designated and charged, funds can be remitted at any future date, including after 5 April 2028, with no further UK tax.
Miss the window entirely and remitting historic foreign income can be taxed at up to 45% instead of 12% to 15%.

Fixed-fee service

Your FIG year return, prepared and filed

Complex Personal Tax Return, from £950

A Chartered Tax Adviser runs the claim-or-not sums, quantifies the FIG claim on the SA109 source by source and files the return as your authorised agent. Your fixed quote is confirmed in writing before any work starts, and that is the total. Never hourly.

Your 2025/26 return with the FIG claim on the SA109, quantified source by source
The claim-or-not calculation: allowances given up against UK tax saved, in writing
Overseas Workday Relief and the Temporary Repatriation Facility where they apply
Filed as your authorised agent, with what to pay and when, including any payment on account

FIG regime tax returns

The three-year window and its rate ladder

The TRF was introduced by Finance Act 2025 alongside the abolition of the remittance basis from 6 April 2025. HMRC's HS264 helpsheet confirms it is a temporary measure available for three tax years: 2025/26, 2026/27 and 2027/28. The charge is a flat 12% of qualifying overseas capital designated in 2025/26 or 2026/27, and 15% for designations in 2027/28. There is no indication of an extension. Our full Temporary Repatriation Facility guide covers eligibility, mixed funds and the funding trap in detail.

What the deadlines mean in practice

Two dates matter more than the headline closure. The cheaper 12% rate is only available for designations made for the 2025/26 or 2026/27 tax years, and 2026/27 ends on 5 April 2027. After that, the final year, 2027/28, is charged at 15%: on each £100,000 designated, that is £15,000 instead of £12,000. The facility then closes altogether on 5 April 2028. Designation runs through Self Assessment on the SA109 residence pages, and quantifying qualifying capital, especially in mixed funds, takes real lead time, so the work should start well before the filing deadline for the chosen year.

What happens after 5 April 2028

Helpfully, you do not have to bring the money to the UK while the facility is open. Once an amount is designated and the charge paid, HMRC confirms it can be remitted at any time in the future with no further tax, including long after the TRF has closed. Undesignated pre-6 April 2025 foreign income and gains, by contrast, fall back into the normal remittance rules, where foreign income can be taxed at up to 45% when brought to the UK. The TRF only deals with old money: new foreign income of recent arrivals is a matter for the separate 4-year FIG regime.

Go deeper

Sources and further reading

This is general information for the 2026/27 UK tax year, not personal tax advice; speak to a Chartered Tax Adviser about your own position.

Deadline 31 January 2027

Filing a 2025/26 return?

A Chartered Tax Adviser runs the claim-or-not sums, quantifies every source and files the SA109 for you. A FIG year is usually the Complex Personal Tax Return, from £950, agreed before any work starts.

FIG Regime Tax Returns

Applies to you? Ask us directly

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