Temporary non-residents and Capital Gains Tax: HS278 Self Assessment helpsheet
- HM Revenue & Customs
- Part of:
- Self Assessment forms and helpsheets: Capital Gains Tax and Self Assessment
- 4 July 2014
- Last updated:
- 6 April 2017, see all updates
Capital gains accruing during a period of non residence.
Ref: HS278 PDF, 247KB, 5 pages
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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
Updated: 6 April 2017
- The helpsheet has been added for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2015 to 2016.
- First published.