Written Question·Treasury·UIN 105514

Domicil

Tabled: 13 January 2026
Answered: 21 January 2026

Question

Mr Lee Dillon

Liberal DemocratNewbury

To ask the Chancellor of the Exchequer, whether she has plans to amend the temporary repatriation facility to encourage greater take-up by non-domiciled individuals.

Answer

Dan Tomlinson
On 6 April 2025 the outdated concept of domicile was removed from the tax system and replaced with a new residence-based regime, including a four-year foreign income and gains regime. The new regime includes the temporary repatriation facility (TRF) for i...

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