Effect of domicile
If an individual within the charge to Capital Gains Tax, see CG25200 - CG25201, is domiciled in the UK, he or she is liable in respect of gains arising from assets situated anywhere in the world.
If the individual is not domiciled in the UK, he or she is still liable in respect of gains arising from assets situated in the UK, but liability in respect of gains on assets situated outside the UK will depend on whether the remittance basis applies.
Where the remittance basis applies (see CG25313-CG25440) the individual is not charged to tax when the foreign chargeable gains arise, but when they are remitted to the UK. There are extensive rules for determining when gains are remitted, and the same rules apply to foreign income. For detailed guidance on these rules, see the Residence, Domicile & Remittances Manual.
In order to decide where an asset is situated, see CG12400+.