Before you start
Click + New page and choose the SA109 page, then click EDIT next to the page heading to open the details panel and find the Temporary Repatriation facility (TRF) tab.
From 6 April 2025 it is no longer possible to use the remittance basis of taxation. If you are a former remittance basis user, you may have pre-6 April 2025 amounts known as 'qualifying overseas capital'. The TRF is a temporary measure for people with qualifying overseas capital. It offers a low tax rate. The TRF rate for 2025–26 is 12%.
To use the TRF, you must make an election and designate the amounts on which you want to pay the TRF charge.
Gather these documents first:
Document | When you get it | What it gives you | Boxes |
Records of your pre-6 April 2025 foreign income and gains | Your own records | The amounts you can designate | 50, 51 |
Records of capital payments and benefits from trusts in 2025–26 | From the trustees or your own records | Amounts matched to income or gains that arose before 6 April 2025 | 52 |
Records of amounts remitted to the UK in 2025–26 | Your own records | How much of your designations you remitted | 53 |
Bank account, portfolio and asset details, and any mixed fund or matching analysis | Your own records | Supporting details for box 54 | 54 |
All money boxes are in whole pounds. Whether or not you give supporting details in box 54, you must keep records to support your designation.
TRF election and designations (boxes 50 to 53)
Box | What HMRC asks for | GoSimpleTax field |
50 Election under the TRF | 'X' if you were previously a remittance basis user, are UK resident for 2025–26 and are making an election to designate an amount of qualifying overseas capital under the TRF. | The matching tick box on the TRF tab |
51 Personal TRF designations | If you put 'X' in box 50, the total amount of the designations, except any amounts that relate to capital payments and benefits received from trusts. See the exceptions below. | The matching amount field on the TRF tab |
52 Capital payments and benefits received from trusts | If you put 'X' in box 50, the total amount of the designations that relate to capital payments and benefits you received from trusts in 2025–26 that are matched to income or gains in the trust structure that arose before 6 April 2025. | The matching amount field on the TRF tab |
53 TRF designations remitted in this tax year | How much, if any, of the amounts designated in box 51 you remitted to the UK in 2025–26. The amount in box 53 cannot exceed the amount in box 51. | The matching amount field on the TRF tab |
Which box to use for trust amounts
If you are designating a capital payment or benefit from a trust because it derives from your pre-6 April 2025 foreign income or gains that you settled into the trust, include the amount in box 51.
If you are making two designations on the amount, because the capital payment or benefit is also matched to income and gains in the trust structure that arose before 6 April 2025, include the amount in both boxes 51 and 52.
If you are designating an amount of pre-6 April 2025 income that is taxable under the settlements legislation, include the amount in box 51. Only include it in box 52 if you are designating it because it is matched to income or gains in the trust structure that arose before 6 April 2025.
Box 54 – Any other information
For your TRF designation, HMRC says you must or may give these details in box 54:
You must include the relevant details if you created a TRF capital account in 2025–26 and deposited any TRF capital into it (box 51), or any TRF designations relating to capital payments or benefits that represent TRF capital (box 52).
You may give details of bank accounts or portfolios being designated, any physical assets being designated (where the assets are not cash balances), an explanation of any partial designations (including any element not designated), or any other information relevant to your designation.
You may give a matching analysis to confirm that capital payments and benefits are eligible for designation under the TRF (box 52).
You may give a mixed fund analysis to confirm that TRF capital has been remitted (box 53). Keep records as evidence that these remittances are not subject to Income Tax or Capital Gains Tax.
Box 54 can also hold notification of a TRF capital account, details of TRF designations, and details of remittances of foreign income or gains that you have not designated under the TRF.
For more on the TRF, search for 'HS264', 'HS262' and 'HS270' on gov.uk. See also RDRM70000 in the Remittance Basis and Domicile Manual.
Items that go elsewhere on the return
Item | Where it goes on HMRC's forms | In GoSimpleTax |
TRF capital account details | 'Any other information' (box 54) | The Any other information section of the SA109 page |
Remittances of foreign income or gains not designated under the TRF | 'Any other information' (box 54) | The Any other information section of the SA109 page |
Remitted nominated income or gains (box 37) | Same page, Remittance basis section | The Remittance basis tab |
Quick checks before you submit
You were a remittance basis user and are UK resident for 2025–26 before you put 'X' in box 50
Trust amounts are in the right boxes: box 51, box 52 or both, as the rules above say
Box 53 does not exceed box 51
Details of any TRF capital account are in box 54
You keep records to support each designation and each remittance
Any remittances you have not designated under the TRF are noted in box 54