Part 1 Temporary repatriation facility charge

United Kingdom

1. 1Introduction and charge
2. 2Qualifying overseas capital: main cases
3. 3Capital payments made by settlement: section 87 and 89 TCGA 1992 cases
4. 4Capital payments made by settlement: offshore income gains cases
5. 5Capital payments made by settlement: Schedule 4C cases
6. 6Amounts of income treated as qualifying overseas capital
7. 7Deemed income under section 732 of ITA 2007 where pre-2025 gains available for matching
8. 8Designation of qualifying overseas capital
9. 9Payment of the TRF charge through the income tax system