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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Effects of residence/domicile: visiting Forces

In addition to the exemptions detailed in CG25201 exemption is granted to those members of visiting forces who would not otherwise be within the charge to CGT by deeming there to be no change in their residence or domicile status for the period of their posting to the UK (TCGA92/S11 (1)).