Assurance of remittances of foreign income and gains toolkit
Get help if you鈥檙e a tax agent or adviser who has clients that have used the remittance basis, to consider if they have made taxable remittances.
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On 6 April 2025 the foreign income and gains regime replaced the remittance basis. If you make a claim for relief under the regime, you鈥檒l not pay tax on your eligible foreign income and gains.聽
On 6 April 2025 a Temporary Repatriation Facility (TRF) was also introduced. If you use TRF you can pay a reduced tax charge on amounts that you may choose to remit from 6 April 2025 onwards.聽
This guidance has not been updated to include these changes. You can:聽
- check if you can claim relief under the foreign income and gains regime
- read the Residence and FIG Regime Manual and Remittance Basis and Domicile Manual to find out if you鈥檙e eligible to use the TRF
This toolkit gives help and support to tax agents and advisers to:
- consider if taxable remittances of income and gains have been made by a taxpayer who has used the remittance basis聽
- find out about common errors on foreign income in tax returns
Updates to this page
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On 6 April 2025 the foreign income and gains regime replaced the remittance basis. On 6 April 2025 a Temporary Repatriation Facility was also introduced.
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First published.