Guidance

Temporary non-residents and Capital Gains Tax: HS278 Self Assessment helpsheet

Find out about Capital Gains accrued during a period of non residence.

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This guide explains how gains accruing during a period of temporary non residence are treated. It will help you to work out Capital Gains Tax.

It also covers gains of non resident companies and settlements, Double Taxation relief, and split year treatment for the years of arrival and departure under Extra Statutory Concession D2.

Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The 2017 to 2018 helpsheet has been added.
  2. The helpsheet has been added for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  5. First published.