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HMRC internal manual

Capital Gains Manual

• From: HM Revenue & Customs
• Published: 12 March 2016
• Updated: 19 February 2018, see all updates

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1. Contents
2. CG20220C
3. CG25000C

Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: contents

INDIVIDUALS

Effects of residence, ordinary residence and domicile

1. CG25000P

   General: contents
2. CG25100P

   Temporary residence: contents
3. CG25200P

   Residence and ordinary residence: contents
4. CG25300P

   Domicile and the disposal by non-domiciled individuals of assets situated abroad: contents
5. CG25500P

   Trades, professions or vocations carried on in the UK through a branch or agency by individuals who are not resident and not ordinarily resident: contents
6. CG25700P

   Arrival in and departure from the UK: contents
7. CG26100P

   Temporary non-residents: contents

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