The new tax year began on 6 April, ushering in a new era for non-doms. Private Wealth Managing Associate Annie Bouch and Of Counsel Hannah Dart discuss the UK's new tax regime for non-domiciled residents, focusing on the temporary repatriation facility (TRF). The TRF offers reduced tax rates on foreign income and gains (FIG) brought to the UK, encouraging repatriation. To use the TRF, individuals must have previously claimed the remittance basis and make an election in their tax return. Care is needed to avoid taxing clean capital, especially with mixed funds and trusts.