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Legislation
Finance Act 2025

Chapter 2 Ending the special treatment of individuals not domiciled in United Kingdom

  • Section 40 Remittance basis not available after tax year 2024-25
  • Section 41 Temporary repatriation facility
  • Section 42 Rebasing of assets
  1. Chapter 2 · Ending the special treatment of individuals not domiciled in United Kingdom
  2. Rebasing of assets

Section 42 | Rebasing of assets

From legislation.gov.uk

Schedule 11 makes provision about the rebasing of assets for individuals who have been subject to the remittance basis.

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