Bringing money from abroad into the UK at a lower tax rate
Used the remittance basis before April 2025? Until April 2028 you can pay a flat 12% (15% in 2027/28) on old foreign income and gains instead of normal rates when you bring them in. See what it saves.
Your answer
Tell us how much foreign income or gains from before April 2025 you still have abroad.
About this calculator
For people who used the remittance basis (non-doms) before 6 April 2025, are UK resident now, and still have foreign income or gains from those years abroad.
What happens to your answers
We don’t keep them. Your answers go to our server to do the sums and aren’t stored or logged. If you copy a link to your answers, they’re in the link itself, so only share it with people you trust.
How it’s worked out
The Temporary Repatriation Facility lets you choose (designate) old foreign income and gains on your tax return for 2025/26, 2026/27 or 2027/28 and pay a flat 12% on them (15% for 2027/28) instead of normal tax when you bring them in. You don't have to bring the money in to designate it, and once the charge is paid it can come to the UK at any time with no more tax.
We compare designating this tax year with bringing the money in without the facility, at 2026/27 rates for England, Wales and Northern Ireland: income taxed at 20%, 40% or 45% on top of your UK income, and gains at 18% or 24% after the £3,000 tax-free amount. We ignore tax paid abroad: there's no credit for it against the facility, but there could be at normal rates.
Worked example
Designating it in 2026/27 could save about £34,771: £12,000 at 12%, against £46,771 at normal rates when you bring it in.
Income · bringing it in after the facility ends · designating in 2026/27 · 2026/27 rates · England, Wales or NI
| Foreign income from before 6 April 2025 not yet brought in | £100,000 |
|---|---|
| Facility rate for money designated in 2026/27 | 12% |
| Tax using the facility in 2026/27 (12% of £100,000) | £12,000 |
| Your UK income for the year | £60,000 |
| Tax-free allowance once it's brought in | £0 |
| Income tax on your UK income alone | £11,432 |
| Income tax with the money brought in | £58,203 |
| Tax without the facility (the extra income tax) | £46,771 |
| Using the facility saves | £34,771 |
Based on Finance Act 2025 Schedule 10 and HMRC's guidance on the Temporary Repatriation Facility, with 2026/27 rates.
Questions people ask
Do I have to bring the money to the UK to use the facility?
No. You can designate it and pay the charge while the money stays abroad. Once designated, you can bring it in during the facility or any time after with no more UK tax. But if you bring money in during the facility, you must designate it on that same year's tax return to get the lower rate.
How do I claim it?
On your Self Assessment tax return for the year: you give the total you're designating and how much of it you brought in that year. The deadline is a year after the normal filing date, so 31 January 2029 for 2026/27. The charge is paid like income tax, by 31 January after the tax year, with no payments on account.
Can I set tax paid abroad against the charge?
No. You designate the amount left after foreign tax, and no credit is given against the 12% or 15%. If you paid a lot of tax abroad, bringing the money in at normal rates and claiming a credit for the foreign tax could cost less.
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