Personal tax – guidance

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

Capital gains accruing during a period of non residence.

Documents

HS278 Temporary non residents and Capital Gains Tax (2014)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS278 Temporary non residents and Capital Gains Tax (2013)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail

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.