Partial foreign taxpayer election ended, with transition through 2026
In force
Taxation
The option for users of the expat facility to elect partial foreign taxpayer treatment ended for new cases from 2025. People who used the facility before 2024 can use the transition through their 2026 return if they meet its conditions. This affects the Box 2 and Box 3 treatment of foreign interests and assets.
Who it affects
Expat-facility users with foreign investments or substantial interests.