TRF Optimiser

Optimise your Temporary Repatriation Facility designations. The 12% rate is only available until April 2027 — model your strategy now.

Unremitted foreign income & gains

Asset 1
Total unremitted: £500,000
2025/26
12% rate
2026/27
12% rate
2027/28
15% rate (final year)
Use CGT rebasing (5 April 2017)
Elect market value at 5 April 2017 as base cost for capital gains assets
Planning to actually remit funds to UK
Designation doesn't require remittance — you can designate and keep funds offshore

This tool provides general information about the Temporary Repatriation Facility under Finance Act 2025. TRF designations are irrevocable and have significant tax consequences. This is not tax advice. You must consult a qualified tax adviser before making any TRF elections.