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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2025/8/section/41</dc:identifier><dc:title>Finance Act 2025</dc:title><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-04-23</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-04-02</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2025"/><ukm:Number Value="8"/><ukm:EnactmentDate Date="2025-03-20"/><ukm:ISBN Value="9780105702764"/></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2025/8/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2025/8/body" NumberOfProvisions="133" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-04-02"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2025/8/part/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2025/8/part/2" NumberOfProvisions="44" id="part-2" RestrictExtent="E+W+S+N.I." RestrictStartDate="2025-03-20"><Number>Part 2</Number><Title>Replacement of special rules relating to domicile</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2025/8/part/2/chapter/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2025/8/part/2/chapter/2" NumberOfProvisions="3" RestrictStartDate="2025-03-20" id="part-2-chapter-2" RestrictExtent="E+W+S+N.I."><Number>Chapter 2</Number><Title>Ending the special treatment of individuals not domiciled in United Kingdom</Title><P1group RestrictStartDate="2025-03-20" RestrictExtent="E+W+S+N.I."><Title>Temporary repatriation facility</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2025/8/section/41" IdURI="http://www.legislation.gov.uk/id/ukpga/2025/8/section/41" id="section-41">
<Pnumber>41</Pnumber>
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<Text><InternalLink Ref="schedule-10" IdURI="http://www.legislation.gov.uk/id/ukpga/2025/8/schedule/10" DocumentURI="http://www.legislation.gov.uk/ukpga/2025/8/schedule/10">Schedule 10</InternalLink> makes provision for a “temporary repatriation facility” for individuals who have been subject to the remittance basis.</Text>
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